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Showing 101 to 120 of 154 Records Search Text: Connaught plaza restaurant ltd |
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2023 (5) TMI 28 - ITAT DELHI Short deduction of tds - TDS u/s 194C OR u/s 194-I - CAM charges paid by the assessee - HELD THAT:- No hesitation to hold that the CAM charges paid by the assessee did form part of the actual rent payment which was paid to the property owner by the assessee company. In the present case, the facts and circumstances of the payment of CAM charges are quite similar to the facts and circumstances of the above two cases i.e., Kapoor Watch Company Pvt. Ltd. [ 2021 (1) TMI 209 - ITAT DELHI ] and Connaug... ... ...
2024 (9) TMI 421 - ITAT DELHI TDS u/s 194C OR 194I - payment of Common Area Maintenance ( CAM ) -Applicability of correct TDS provision - assessee-in-default u/s 201(1) - short deduction of TDS - HELD THAT:- We find that the issue involved in this case is covered by a series of decisions of Co-ordinate Benches of ITAT in the case of Connaught Plaza Restaurants P. Ltd [ 2022 (1) TMI 409 - ITAT DELHI ] CAM charges paid by it were liable for deduction of tax at source @2%, i.e., u/s. 194C of the Act as CAM charges paid by the a... ... ...
2019 (9) TMI 1141 - CESTAT NEW DELHI Non/short payment of service tax - Franchisee Service - Management Consultancy Service - Non-payment of service tax on advertisement expenses incurred by the local franchisees - Short payment of service tax due to wrong utilisation of cenvat credit - Non-payment of service tax on management consultancy services by wrongly claiming the same as export service - Interest on late payment of service tax on franchisee fees to McDonald s USA. Non-Payment of Service Tax on Advertisement Expenses Incurre... ... ...
2022 (12) TMI 690 - ITAT DELHI TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default - HELD THAT:- Payments received by Ambience group are split into two companies of same group on single contract one for rent and the other for maintenance charges. However, the AO noted that this arrangement has been made to avoid the higher deduction of TDS rate applicable to which we do not agree as when the receiver of rent and receiver of maintenance c... ... ...
2022 (11) TMI 1106 - ITAT DELHI TDS u/s 194I - CAM charges paid by the appellant company considering the common area maintenance charges as part of the rental activity covered u/s 194I and treated the appellant company as assessee in default within the meaning of section 201(1) for short deduction of TDS on CAM Charges - HELD THAT:- When the definition of rent as Explanation of section 194-I is seen it is the payment made for the use of certain immovable properties like land or building (including factory building) or land app... ... ...
2021 (10) TMI 730 - ITAT DELHI Nature of expenditure - consultancy expenses - revenue or capital expenditure - AO in the assessment order disallowed the expenses mainly on the ground that no evidences were furnished before him - HELD THAT:- AO has nowhere held that expenses are in the nature of the capital, which results in entering benefit to the assessee. Thus, the ground taken by the revenue itself is not sustainable in absence of any finding of the Assessing Officer, which could support the ground. CIT(A) has deleted the ... ... ...
2022 (7) TMI 176 - ITAT DELHI TDS u/s 194C OR 194I - Short deduction of TDS - Default u/s 201(1) and 201(1A) - common maintenance charges (CAM) Paid - HELD THAT:- As clearly gathered that CAM charges have been paid to different parties by executing agreements which do not form part of rent payment. It has not been disputed by the authorities below, nor by the learned Sr. DR before us, that the assessee has deducted TDS u/s 194C of the Act on the payment of CAM charges to the respective third parties who provided services to ... ... ...
2023 (3) TMI 101 - ITAT DELHI TDS u/s 194C OR 194I - deductibility of TDS on rent and CAM - AR has submitted that payment of CAM charges is nothing but reimbursement of common area maintenance expenses incurred by the lessor on general maintenance, electric, water and security services etc. - HELD THAT:- We find that the issue of deductibility of tax on rent and CAM was examined by the Tribunal in the case of Connaught Plaza Restaurants P. Ltd. [ 2022 (1) TMI 409 - ITAT DELHI] , Lifestyle International Pvt. Ltd. [ 2022 (5) T... ... ...
2018 (1) TMI 1749 - DELHI HIGH COURT Constitutional validity of notification of Section 425 of the Companies Act, 2013 by Respondent No.1 pursuant to N/N. S.O. 1934 (E) dated June 1, 2016 published in the Gazette of India - regulation of proceedings under Section 425 of the Companies Act, 2013 read with the Contempt of Courts Act, 1971, as amended - challenge to procedure followed by NCLT - failure to record that a prima facie case of contempt is made out, communicated the charge , nor indicated in any other manner the gravamen of ... ... ...
2018 (1) TMI 876 - DELHI HIGH COURT Disregard to the law and the principles of natural justice by NCLT - application seeking initiation of contempt proceedings - not framing the formal charge or not communicating in any manner the gravamen of the allegations on which the petitioners are to answer the charge of contempt - Held that:- Undoubtedly, after the facts have been gathered and process initiated and particularly in the event of cognizance eventually being taken of contempt under the Contempt of Courts Act, the NCLT will be w... ... ...
2025 (4) TMI 266 - ITAT DELHI AT ruled that CAM charges constitute contractual payments subject to 2% TDS under Section 194C, not rental payments under Section 194I. The tribunal distinguished CAM charges from rent, finding they are for services and facilities rather than property use. The assessee was not in default for applying the lower TDS rate, reversing lower authorities' orders and establishing a clear principle for tax deduction on maintenance charges.
2023 (4) TMI 24 - ITAT DELHI Short deduction of TDS - demands u/s 201(1) and u/s 201(1A) - common area maintenance charges (CAM) paid by the lessee to the maintenance company - TDS u/s 194I @ 10% OR u/s 194C @ 2% - HELD THAT:- As relying on NIJHAWAN TRAVEL SERVICE PVT. LTD. case [ 2022 (7) TMI 176 - ITAT DELHI] we hold that the assessee was right in deducting tax @ 2% u/s 194C of the Act on payment of Common Area Maintenance charges and the provisions of section 194I of the Act is not applicable to this payment. Therefore, ... ... ...
2023 (1) TMI 1071 - ITAT DELHI TDS u/s 194C or 194I - payments towards maintenance charges - payments received by Ambience group are split into two companies of same group on single contract one for rent and the other for maintenance charges - HELD THAT:- When the receiver of rent and receiver of maintenance charges are different and distinct and the character of the payment is also different and distinct, then, the payments towards maintenance charges has to be made after TDS @ 2% u/s 194C of the Act and not @ 10% u/s 194I -... ... ...
2016 (5) TMI 522 - BOMBAY HIGH COURT Classification and applicable rate of tax - period involved is 15-01-2011 to 31-03-2013 - Whether the non-alcoholic beverage concentrate in powder form are to be classified under Schedule Entry C-107 (11)(g), which is exigible to tax @ 5% OR whether the under Residuary Schedule Entry E-1, which is exigible to tax @ 12.5%. Held that:- there is no dispute that the said products of the Respondent-Dealers are `powders' from which ‘nonalcoholic’ drinks are prepared for the purpose of consumption by m... ... ...
2023 (6) TMI 71 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI Compounding of offences - default in holding Annual General Meeting the company - non-compliance of Section 166/96 of the Companies Act, 1956/2013 - HELD THAT:- The fact remains that it was a joint application filed by the applicant alongwith other six persons including the company in question under Section 441 of the Companies Act, 2013. Section 441 of the Companies Act, 2013 deals with the compounding of offences. From the materials on record particularly the application filed before the NCLT ... ... ...
2023 (7) TMI 1564 - DELHI HIGH COURT Forum shopping - Direction to preserve a sum of Rs.5 Crores in the form of an FDR in the name of SMC till the passing of the final award, within two weeks of the order - Section 17 of the Arbitration and Conciliation Act, 1996 - scope and ambit of jurisdiction of this Court under Section 37(2) of the 1996 Act - violation of principles of natural justice. Scope and ambit of jurisdiction of this Court under Section 37(2) of the 1996 Act - HELD THAT:- From a reading of the observations of the Supre... ... ...
2022 (4) TMI 1278 - ITAT BANGALORE TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - whether the rent and maintenance which are paid as part of single agreement is liable to be deducted tax at source at the same rate of 10% u/s. 194I? - HELD THAT:- As per clause 9 of the lease agreement (pages 62 of paper book) makes it clear that the maintenance charges paid are not paid for use of land/building to fall within the ambit of the definition of rent u/s. ... ... ...
2015 (9) TMI 778 - BOMBAY HIGH COURT Levy of vat / sales tax on Ice cream - classification - covered by the term “Sweet and Sweetmeats” or not - Bombay Sales Tax Act, 1959 - Held that:- in ordinary parlance as also considering the object of the notification entry 374, we are certain that the contention on behalf of the applicant that 'Ice-cream' can be included within the words “sweet and sweetmeats” as contained in notification entry 374 cannot be accepted. - Decided against the assessee.... ... ...
2023 (8) TMI 533 - HIMACHAL PRADESH HIGH COURT Classification of goods - milk cream - tax free item in view of Entries 16 and 23 in Schedule-B of the Act or taxable @ 12.5%/13.75% - exercise of suo moto revisional powers by the 1st respondent - HELD THAT:- As per Section 46(1) of the Act, the 1st respondent may, of his own motion, call for the record of any proceedings which are pending before, or have been disposed of by, any Authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedin... ... ...
Maintenance charges paid by tenants attract 2% TDS, not rent TDS. TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the owner, but are for separate and distinguishable services. CAM charges cannot be said to be for use of building. Therefore, the correct TDS provision applicable is Section 194C at 2%, not Section 194I. The assessee was in default u/s 201(1) for short deduction of TDS. The issue is covered by a series of ITAT decisions, including Connaught Plaza Restaurants P. Ltd, holding that CAM charges are liable for TDS u/s 194C, not 194I. The appeal of the assessee is allowed.
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