Tag: ITAT Delhi
Payments to Singer Performer in Hotel liable for TDS u/s 194C as contractual not professional u/s 194J In a recent judgment, ITAT, New Delhi has ruled that payment made to a singer group for performing in the restaurant of a hotel can not be characterised as professional payments …
Interest on Fixed Deposit given as Bank Guarantee pre-requisite condition to pollution Board is capital receipt as business activities not commenced INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘‘A’ SMC, NEW DELHI I.T.A .No.-6257/DEL/2015 (ASSESSMENT YEAR-2012-13) NV International Pvt. Ltd. (APPELLANT) vs. ITO (RESPONDENT) Date of Order: 08-03-2016 ORDER PER SUCHITRA …
Addition cannot be made on the basis of the statement recorded during survey under section 133A INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI I.T.A. No. 6509/DEL/2014 A.Y. 2010-11 M/S IIBS INFONET (P) LTD (APPELLANT) vs. ACIT (RESPONDENT) Date of Order: 08/03/2016 ORDER PER H.S. SIDHU : JM This appeal by …
TDS default Proceedings u/s 201/201A can not be initiated unless it is found that deductee has also failed to pay tax directly INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI) ITA Nos.5992, 5993 & 5994/Del./2012 (ASSESSMENT YEARS : 2002-03, 2003-04 & 2004-05) The Branch Manager, vs. …
