Section 194I in The Income Tax Act, 1961 [Entire Act]
Section 194I in The Income Tax Act, 1961
194I. [ Rent. [Inserted by Act 32 of 1994, Section 40 (w.e.f. 1.6.1994).]
- ] [Inserted
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1 - 10 of 1053 (2.21 seconds)M/S Mcc Pta India Corpn. Pvt. Ltd., Purba ... vs Acit, Cir-59, Tds, Kolkata, Kolkata on 18 July, 2018
right to use of any
demarcated space provisions of Section 194I will not apply.
4. For that the appellant reserves its right to add further ... confirming the disallowance of expenditure for non-deduction of TDS
u/s 194I of the Act paid on account of rent to Kolkata Port Trust
M/S. Tao Publishing Pvt. Ltd.,, vs Deputy Commissioner Of Income-Tax,, on 11 November, 2016
violation of
provisions of section 194I by the Assessing Officer and upheld by the
CIT(A) is the only issue raised in the grounds ... park.
Therefore, the assessee company was liable to deduct tax u/s.194I of
the Act. Since the assessee has failed
At & T Global Network Services (India) ... vs Jcit, Special Range-1, New Delhi on 27 May, 2019
making disallowance under section 40(a)(ia) read with Section
194I of the Act account of non-deduction of tax at source on lease line
Manpowergroup Services India Pvt. Ltd. vs Commissioner Of Income Tax (Tds)-1, New ... on 21 December, 2020
under Section 194C and 1 .50% under Sections 194J and 194I of the Act.
Being aggrieved by the impugned order and reasons, the petitioner ... rate
with respect to payment under Sections 194J and 194I of the Act specified in
the impugned order was three times higher than
The Commissioner Of Income Tax (Tds) vs M/S. Maharashtra State Electricity ... on 8 May, 2015
equipment could not be termed as rent under the
provisions of section 194I of the Act and consequently the
provisions of sections ... transmission lines
could not be considered as rent under section 194I without
properly appreciating the factual and legal matrix brought out
by the Assessing Officer
Metro Shoes Ltd, Mumbai vs Ito (Tds) 2(2), Mumbai on 31 July, 2017
194C at the
194C, as against Section rate of 8%.
194I.
4 Deduction of tax at source Short deduction ... obligation was cast upon it to deduct tax at source u/s. 194I . It
was submitted by the assessee before the CIT(A) that
Ito, Wd-58(1), Kolkata, Kolkata vs M/S Itd-Itd Cem Jv (Consortium Of Itd Itd ... on 12 July, 2017
payment cov ered by section 194I
and that it s ince the funds were not i n control of the Appel lant and
amount deducted ... whether
the Appel lant is liable for TDS under section 194I on the de ducti on of
'Rent' by the AAI from
Ito (Tds) 1(1), Mumbai vs A Surti Developers P.Ltd, Mumbai on 15 March, 2017
claim of the assessee that no tax was
deductible under section 194I from the payment made by the assessee
to MMRDA for acquisition ... amount of tax which has not been deducted under section 194I
from the payment made to MMRDA and levying interest under section
Anupam Industries Ltd.,, Baroda vs Department Of Income Tax on 10 August, 2011
deducted u/s 194C of IT Act as against u/s 194I of the IT Act being
trucks/vehicles given on hire ... case of the assessee falls u/s
194C or u/s 194I of the Act. W ith these observations, adverting now
to ground