Search Results for "Section 194C"

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Search Results for "Section 194C"

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High Court

Bombay High Court Dismisses Assessee's Appeal in Income Tax Revision Case for Lack of Inquiry by Assessing Officer. Revision under Section 263 of Income Tax Act, 1961, sustained as Assessing Officer failed to examine revenue reconciliation and reimbursement of expenses, making assessment order erroneous and prejudicial to Revenue.

19 Jun 2026

The appellant-assessee, Mirum Digital Pvt. Ltd., is engaged in digital marketing and buys media space from online platforms like LinkedIn, Google, etc...

High Court

Madras High Court Dismisses Revenue's Appeal in Lottery Ticket Commission TDS Case — Difference Between Face Value and Sale Price Not 'Commission' Under Section 194G of Income Tax Act, 1961. The court held that trade discount given to agents/dealers for encouraging sale of lottery tickets does not amount to commission requiring tax deduction at source, and thus no liability under Sections 201(1) and 201(1A) arises.

9 Apr 2026

The case involves a tax dispute between the Commissioner of Income Tax, Coimbatore (petitioner) and M/s Martin Lottery Agencies Ltd (respondent/assess...

High Court

High Court Dismisses Writ Petition in Income Tax Matter Involving India-China DTAA Interpretation. Petitioner's Claim for NIL Withholding Tax Certificate Rejected Due to Pending Assessments and Previous Tax Determinations Under Section 197 of Income Tax Act, 1961.

27 Mar 2026

The dispute involved a Chinese company, Petitioner, which provided technical services to its Indian subsidiary, Benteler India Private Limited, under ...

High Court

High Court of Judicature at Bombay Dismisses Revenue's Appeal in Income Tax Deduction Case Under Section 80-IA(4). Tribunal's finding that assessee qualified as developer of infrastructure facilities for Srisailam and Koyna projects was upheld, as assessee undertook development work and transferred facility to government, meeting statutory criteria under Income-Tax Act, 1961.

11 Mar 2026

The dispute arose from appeals filed by the Revenue under Section 260A of the Income-Tax Act, 1961, challenging orders of the Income Tax Appellate Tri...

High Court

High Court of Bombay at Goa Allows Tax Appeal in Part on Demurrage Disallowance and Education Cess Deduction — Demurrage paid to non-resident buyers not taxable under section 172 of Income Tax Act, 1961 as occasional shipping; Education Cess allowable as deduction in year of payment.

28 Feb 2020

The judgment concerns two tax appeals filed by Sesa Goa Limited against the Joint Commissioner of Income Tax, Range 1, Panaji Goa, arising from assess...

High Court

Bombay High Court Allows Writ Petition Challenging CBDT Circular Denying Adjustment of TDS Against Tax Payable Under Voluntary Disclosure Scheme. Circular No. 755 dated 25-07-1997 Held Ultra Vires as It Imposed Restriction Not Found in Finance Act, 1997 or Income Tax Act, 1961.

10 Mar 2017

The petitioner, Earnest Business Services Pvt. Ltd., a company incorporated under the Companies Act, 1956, and its director, filed a writ petition und...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Deduction Case — ITAT Correct in Allowing Deduction Under Section 80IB on Gross Total Income Without Separate Disallowance Under Section 40(a)(ia). The Court held that deduction under Section 80IB(10) is to be computed on the gross total income of the eligible business, and disallowance under Section 40(a)(ia) cannot be made separately from the eligible business income.

11 Sep 2015

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the computation ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax TDS Case — Wheeling and Transmission Charges Not Rent Under Section 194I. Payments for Use of Transmission Lines Held Not Rent as No Transfer of Possession or Right to Use Occurs.

8 May 2015

The case involves an appeal by the Commissioner of Income Tax (TDS) against the order of the Income Tax Appellate Tribunal (ITAT) which held that whee...

High Court

Bombay High Court Allows Revenue's Appeal in Part in TDS Dispute Regarding Payments to Doctors by Hospital. Payments to doctors with fixed plus variable pay under written contracts treated as salary subject to TDS under Section 192 of Income Tax Act, 1961.

22 Jan 2015

The case involves an appeal by the Revenue under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal, Pune...

High Court

Bombay High Court Allows Lower TDS Rate for Consortium in Mumbai Monorail Project — Section 197 Certificate Granted at 0.11% Based on Estimated Tax Liability. The Court held that the absence of prior assessment does not disentitle an Association of Persons from obtaining a certificate for deduction of tax at a lower rate under Section 197 of the Income Tax Act, 1961.

28 Apr 2010

The Petitioner, Larsen & Toubro Ltd. and Scomi Engineering Berhad, formed a consortium (Association of Persons) to execute the Mumbai Monorail Project...

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