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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Disallowance of premium paid for acquiring lease - nature of ...

Case Laws     Income Tax

September 11, 2013

Disallowance of premium paid for acquiring lease - nature of payment - TDS u/s 194I - default u/s 201 - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

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  8. TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

  9. 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...

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  11. Disallowance on account of interest paid on delayed payment of TDS - as the tax deducted at source (TDS) is not in the nature of the income tax which is required to be...

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