ACIT(TDS),
Gurgaon, vide letter dated 8th February, 2011, sent
information to the Income-tax Officer, TDS Ward ... deduction of tax at source u/s. 195 of the
Income Tax Act, 1961 (hereinafter referred
section 194A(3) the assessee was liable to deduct tax
at source on the impugned payments of interest, the
assessee has relied upon ... Since the assessee had not deducted the tax at
source on these interest payments, the ITO (TDS)
treated
Ito (Tds), Patiala vs Sh. Tarsem Lal, Mandi Gobindgarh on 30 December, 2016
IN THE INCOME TAX APPELLATE ... Chandigarh Bench in
the case of ITO(TDS), Patiala Vs. Shri O.P. Gupta
these goods to the customers, the
assessee had not deducted/collected tax at source as these goods were not
scrap as explained hereinabove ... Tax Deduction/collection at source, more so in view of the fact that
these goods are reusable. Yet the Ld. I.T.O., TDS
धकरण "A" यायपीठ मब
ंु ई म ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI
BEFORE SHRI MAHAVIR SINGH ... 2014
( नधा रण वष / Assessment Year : 2011-12)
ITO - TDS -1(2), बनाम/ Atul Agarwal & Sons,
Room
Futura Polysters Ltd, Mumbai vs Ito Tds 1(5), Mumbai on 4 November, 2016
IN THE INCOME TAX
ambit of „rent‟, therefore, the assessee is not liable to deduct TDS
u/s 194-I and the assessee cannot be held ... therefore,
the assessee should have deducted TDS u/s 194-I . Before the
learned CIT (A), it was contended that
Tds) Wd 2(3), Mumbai vs Department Of Income Tax on 20 July, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL ... maintenance of equipments and office maintenance
systems. The assessee deducted tax at source u/s 194C of the Act. The AO took
the view
TDS)
deduct tax at source would cease. The requirement of such payer to furnish
details to the income tax authority ... received by the person responsible to deduct tax, there was no liability
on him to deduct TDS. Since separate provisions were
exempt income provided u/s 11 & 12 of the
Income-Tax Act, 1961. The ITO (TDS ... Income Tax Act, 1961 to the effect that tax is deductable at source in case of
exempt income. The assessee claimed that
