Search Results for "Tax Deduction at Source"

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Search Results for "Tax Deduction at Source"

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Supreme Court

Supreme Court Decides Tax Deduction at Source Liability for Cellular Mobile Service Providers Under Income Tax Act, 1961 - The Court clarified that obligation under Section 194-H requires principal-agent relationship between payer and payee as per Section 182 of Contract Act, 1872, and payments must be for services in buying/selling goods or asset transactions, not being securities.

28 Feb 2024

The Supreme Court delivered a common judgment addressing appeals by the Revenue and assessees, who were cellular mobile telephone service providers, c...

Supreme Court

Supreme Court Allows State's Appeal in Sales Tax Case, Upholding Validity of Tax Deduction at Source Rule. Rule 3A(2) of Tripura Sales Tax Rules, 1976 Held as Machinery Provision Under Section 44 of Tripura Sales Tax Act, 1976, Not Ultra Vires, as Transfer of Right to Use Goods Constitutes Taxable Sale.

24 Mar 2023

The dispute arose from the State of Tripura's appeals against the Gauhati High Court's judgment declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1...

Supreme Court

Supreme Court Upholds Tax Deduction at Source on Guarantee Money Paid to Non-Resident Cricket Boards for Matches Played in India. Income from matches held in India is deemed to accrue in India under Section 9(1)(i) of the Income Tax Act, 1961, attracting TDS under Section 194E.

29 Apr 2020

The case concerns an appeal by PILCOM (PAK-INDO-LANKA JOINT MANAGEMENT COMMITTEE), a committee formed by the cricket boards of Pakistan, India, and Sr...

High Court

Bombay High Court Upholds TDS Provisions Under Goa VAT Act for Works Contracts — Rule 4A and Entry C-14 Held Valid. Amendment to Section 28(1) of Goa Value Added Tax Act, 2005 for deduction of tax at source from payments to contractors is constitutionally valid and not ultra vires.

1 Aug 2016

The petitioners, including the All Goa Contractors Association and four contractor companies, challenged the constitutional validity of Rule 4A insert...

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 Dismisses Revenue's Appeal in Euro Issue Expenditure Deduction Case — Expenditure Incurred for Raising Capital Abroad Held Deductible as Cost of Acquisition Under Section 48 of Income Tax Act, 1961. No Tax Deduction at Source Required Under Section 195 for Payments to Non-Residents for Services Rendered Outside India.

3 Jul 2014

The case involves an appeal by the Director of Income Tax (International Taxation) against the order of the Income Tax Appellate Tribunal (ITAT) dated...

High Court

Bombay High Court Allows Writ Petition Against TDS Demand on Arbitral Award Deposits — Income Tax Officer Cannot Treat Court-Ordered Deposits as Income Until Final Determination of Rights. The court held that amounts deposited in court pursuant to a conditional stay order and withdrawn against a bank guarantee are not 'income' liable to Tax Deduction at Source under Section 194A of the Income Tax Act, 1961.

21 Feb 2013

The petitioner, DSL Enterprises Private Limited, is a company incorporated under the Companies Act, 1956, as a successor in interest of Datar Switchge...

High Court

Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Reimbursement of Expenses Disclosed in Return and Application Under Section 195(2) Sought, No Failure to Disclose Material Facts.

24 Jan 2012

The petitioner, Monitor India Pvt. Ltd., a subsidiary of a Dutch company, challenged a notice dated 22 March 2011 issued under Section 148 of the Inco...

High Court

Bombay High Court Allows Revision by Income Tax Department Against Discharge of Accused in TDS Default Case. Failure to Deduct Tax at Source Under Section 276-B of Income Tax Act, 1961 Requires Proper Consideration of Evidence at Trial Stage.

8 Dec 2006

The petitioner, Union of India through the Assistant Commissioner of Income Tax, TDS Circle, Mumbai, filed criminal revision applications challenging ...

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