Gold wastage during creation of ornaments can't be treated as 'making charges'; Sec. 194C TDS not applicable: ITAT. 29 Nov 2022 | [2022] 145 taxmann …
ACIT (ITAT - Ahmedabad) Held As the cars were owned and maintained by the contractor and all expenditure was borne by the contractor, the contract was for "carriage of …
No disallowance if PAN of transporter was obtained but not furnished in accordance with sec. 194C(7) : ITAT. 16 Jun 2023 | [2023] 150 taxmann 429 (Delhi …
Whether TDS is deductible u/s 194C or 194J is always a matter of concern in day to day business world. Today an attempt has been made to provide the basis to reduce such concern.The write-up can be summed up in following parts:1. Payment to Contractors – Section 194C2. Fee for professional or technical services – Section 194J3. Discussion on …
No sec. 69 additions for bogus purchases; only profit element to be added as income: HC 08 Nov 2023 ; No sec. 69 additions if investments were made out of past …
♦ As per Section 194C, Any person responsible for paying any sum to any resident for carrying out any work (including supply of labour for carrying out any work) in pursuance …
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Payment To Contractors – Section 194C ♦ As per Section 194C, Any person responsible for paying any sum to any resident for carrying out any work (i. ... (ITAT) in the case of Bharat Forge Ltd. v. Addl. CIT [2013] 36 taxmann 574 considered this issue on an assessee's appeal. In this case the CIT(A) had concluded the case against the ...
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CBDT Circular No.715 dated 08.08.1995 distinguished. –. Palam Gas Service vs. CIT (Supreme Court) S. 40 (a) (ia): S. 194C read with s. 200 are mandatory provisions. The disallowance stipulated in s. 40 (a) (ia) for failure to deduct TDS u/s 194C is one of the consequences for the default.
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Important Notes – TDS on Payments to Contractors – u/s 194C. (i) The deduction of TDS from payments made to non-resident contractors will be governed by the provisions of section 195. (ii) The deduction of TDS will be made from sums paid for carrying out any work or for supplying labour for carrying out any work.
HC set-asides order as AO decided issue which wasn't part of limited scrutiny for which assessment was initiated 28 Oct 2023 ; No dep. if book value of edible oil brand in books of transferor-company on date of merger was NIL: ITAT 28 Oct 2023 ; Interest sum borrowed for business purposes to be allowed irrespective of its treatment …
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Express Delivery | Secured Payment. Free Shipping in India on order (s) above ₹500. Missed call number +91 8688939939. INCOME TAX : No TDS u/s 194C from payments by cab aggregators to platformed cab drivers …
Sec. 153C doesn't preclude AO to issue Sec. 148A(b) notice for reassessment based on search conducted on third party: HC 21 Oct 2023 Compensation received for acquisition of land not exempt if it falls under 'Fourth Schedule' of RFCTLARR Act, 2013: ITAT 21 Oct 2023
TDS benefit to be granted even on non-production of Form 16A if assessee established deduction of tax at source: HC 30 Oct 2023 ; AO can't impose sec. 271D penalty without verifying fact that assessee obtained cash loan from relative: ITAT 30 Oct 2023 ; HC instructs CPC to promptly process refund as delay would lead to an additional interest …
Under s. 194C of the Act "carrying out any work" is the substance for making a payment relating to such work, liable for deduction tax at source. The provisions of …
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Commissioner can exercise powers u/s 264 even in cases where errors are committed by assessee: HC 06 Nov 2023 ; ITAT quashes reassessment as undisclosed investments for disputed AY were less than Rs. 50 Lakhs 06 Nov 2023 ; ITAT justified Sec. 69C additions as assessee could not explain person to whom it had paid interest 06 Nov …
Important Notes - TDS on Payments to Contractors - u/s 194C. 1. The deduction of TDS from payments made to non-resident contractors will be governed by the provisions of section 195. 2. The …
Sec. 153C doesn't preclude AO to issue Sec. 148A(b) notice for reassessment based on search conducted on third party: HC 21 Oct 2023 Compensation received for acquisition of land not exempt if it falls under 'Fourth Schedule' of RFCTLARR Act, 2013: ITAT 21 Oct 2023
ITAT deleted Sec. 69A additions as assessee produced doc. showing sum deposited during demonetization was cash sales 06 Nov 2023 ; HC quashes sec. 148 notice issued merely based on reasons to suspect instead of reasons to believe 06 Nov 2023 ; PCIT could invoke sec. 263 revision even if matter was pending before CIT(A): HC 04 …
Section 194C of the Income tax Act 1961 with amendments and some important court judgements on section 40(a)(ia) What is the nature of contract and who is …
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Thus, the rate of TDS from payments made by the government or other specified persons to any contractor will be 2% or 1% of the gross payment or, as the case may be, the net payment, depending on the terms of the contract. The rate is 1.5% or 0.75% for transactions from 14 May 2020 until 31 March 2021.
The company which had entered into contract with the assessee deducted 2 per cent of the amount paid on account of TDS in terms of s. 194C (1) of the IT Act, 1961. Thereafter, the assessee society paid the amount received by it to the members of the society who had actually carried the goods.
Provision of section 194C gets applicable when the following conditions are satisfied –. 1. Contract (which also includes sub-contract) is entered between the 'specified person' and the contractor; 2. 'Specified person' is responsible for paying any sum for carrying out any 'work' in pursuance of the said contract; and. 3.
No sec. 69 additions for bogus purchases; only profit element to be added as income: HC 08 Nov 2023 ; No sec. 69 additions if investments were made out of past income/savings duly appearing in books of a/c: HC 08 Nov 2023 ; No Sec. 40A(3) disallowance if cash payment was made due to freezing of bank account by Govt. …
Section 194C of the Income Tax Act states that any person making payment to a resident person, who is carrying out any 'work' in terms of the contract between the 'specified person' and the resident contractor, is required to deduct TDS. The 'specified person' mentioned above means the following –. The Central or State Government;