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Commissioner of Income Tax Vs. Director, Prasar Bharti

Court : Kerala

Subject : Direct Taxation

Acts : Income Tax, 1961 - Section 194D and 194H; ;Finance Act, 2007

Reported in : (2010)230CTR(Ker)277,[2010]189TAXMAN315(Ker)

for TDS amount which was originally 5 per cent until it was enhanced to 10 per cent by Finance Act, 2007, w.e.f. 1st June, 2007 and in spite of specific clause providing for recovery of tax at source and … control of the respondent to advertising agencies for advertisments canvassed by them does not attract the provisions of Section 194H of the IT Act which provides for deduction of tax at source on payments of commission or brokerage.

Tube Investments of India Limited Represented by Its Vice President, T ...

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(24), 5, 9(1), 10A, 10A(1A), 10B, 28 to 43C, 43D, 44AC, 64, 72, 80, 80(IA), 80(IE), 143C, 145, 153, 192, 193, 194, 194A, 194C, 194C(1), 194D, 194G, 194H, 194I, 194J, 194LA, 195, 195(5), 195A, 197, 198, 199, 200, 200(1), 201, 201(1), 201(1A), 205, 206C, 221, 271C, 276B and 276BB; Hindu Women's Right to Property Act; Companies Act; Finance Act, 1983; Finance Act, 2007; Central Excises and Salt Act, 1944 - Sections 11D; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 11(4); Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002 - Sections 13(4), 17 and 17(2); Andhra Pradesh Shops and Establishments Act, 1966 - Sections 47(3); Payment of Gratuity Act, 1972; Partnership Act, 1932 -

Reported in : (2009)226CTR(Mad)313; [2009]185TAXMAN438(Mad)

submission.87. The contention comparing Section 40(a)(ia) with the proviso to Section 40A(3)(b) of the Act as introduced through Finance Act, 2007, can have no relevance, in as much as in the first place, the two substantive provisions are not … sub-clause,-(i) 'commissioner or brokerage' shall have the same meaning as in Clause (i) of the Explanation to Section 194H;(ii) 'fees for technical services' shall have the same meaning as in Explanation 2 to Clause (vii) of Sub-section

The Dir. Prasar Bharati Vs. Commissioner of Income Tax, Thiruvananth

Court : Supreme Court of India

Subject : Direct Taxation

cheque or demand draft for TDS amount which was originally 5% until it was enhanced to 10% by Finance Act 2007 with effect from 1.6.2007.62. In the aforesaid case, the relationship of principal and agent was fully established since … The question arose before the Assessing Officer (AO) in the assessment proceedings as to whether the provisions of Section 194H of the Act, which came into force with effect from 01.06.2001, are applicable to the payments in question

Coimbatore District Central Co-operative Bank Ltd. Vs. Income-tax Offi ...

Court : Chennai

Subject : Direct Taxation

no difference in the functioning of the co-operative banks and other commercial banks, the Finance Act, 2006 and Finance Act, 2007 amended the provisions of the Act to provide for co-operative banks a taxation regime which is similar to … the business of banking (including a co-operative land mortgage bank or a co-operative land development bank), and (b) section 194H of the Income-tax Act, to provide that the deduction of income tax at source from income by way

Commissioner of Income Tax: Delhi -i Vs. Bharti Airtel Limited

Court : Delhi

Subject : Direct Taxation

dismissed in view of the authoritative pronouncement of the Supreme Court in Commissioner of Income Tax versus Alagendran Finance Limited, (2007) 293 ITR 1 (SC).2. Relevant facts in brief may be noticed. Return filed by the assessee … an order under Section 263 of the Act dated 24th March, 2011 for failure to deduct TDS under Section 194H on free air time provided to distributors and under Section 194J on roaming charges paid to other network

Vodafone Essar Mobile Services Limited (Now known as Vodafone Mobile S ...

Court : Delhi

Subject : Direct Taxation

extent was limited by the amendment to Section 201 by substitution of Section 201 (3) w.e.f. 1.4.2010 by Finance Act No.2/2009. This substitution was in turn amended w.e.f. 1.10.2014 by Finance Act No.2/2014. As a result, the provision … a financial year commencing on or before the 1st day of April, 2007 may be passed at any time on or before the 31st day … incident, i.e. recovery of the price from customers. 5. Accordingly to TTSL, in terms of the above arrangement, Section 194H of the Act concerning deduction of TDS towards commission or brokerages does not apply to the above transaction

The Commissioner of Income-Tax and Others Vs. M/s. Vodafone South Ltd.

Court : Karnataka

Subject : Service Tax

and not to customers directly. The Service Tax Act has also recognized roaming services as taxable services the Finance Bill, 2007. (12) The entire system is to be monitored /managed by the highly skilled technical. A small … Assessing Authority has rightly held as assessee in default due to no deduction of TDS as required under Section 194H and 194J of the Income Tax Act, 1961 (for short, the Act )? 2. Whether, on the facts

The Commissioner of Income-Tax Vs. M/S Vodafone South Ltd

Court : Karnataka

Subject : Direct Taxation

and not to customers directly. The Service Tax Act has also recognized roaming services as taxable services the Finance Bill, 2007. (12) The entire system is to be monitored /managed by the highly skilled technical. A small … Assessing Authority has rightly held as assessee in default due to no deduction of TDS as required under Section 194H and 194J of the Income Tax Act, 1961 (for short, ‘the Act’)?.2. Whether, on the facts and in

Bharti Airtel Ltd. And Anr. Vs.uoi and Anr.

Court : Delhi

Subject : Service Tax

The text of Section 201(1) and (3) of the Act read, when amended with effect from 1-4-2010, (by Finance Act 2012), reads as follows: “201. (1) Where any person, including the principal officer of a company,- (a) who … a financial year commencing on or before the 1st day of April, 2007 may be passed at any time on or before the 31st day … the pre-paid cards and other products was held to be "commission" by the court within the meaning of section 194H of the Act. It is stated that it is consequent upon the said decision that the Department issued

Singapore Airlines Ltd. Vs. C.i.t.,delhi

Court : Supreme Court of India

Subject : Direct Taxation

to the interpretation of Section 194H of the Income Tax Act, 1961 (“IT Act”) as introduced by the Finance Act, 2001, with effect from 01.04.2000. The provision requires deduction of tax at source (“TDS”) at 10% plus surcharge