TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship ...

Case Laws Income Tax

February 17, 2014

TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship belongs to Foreign Shipping Companies and payment is made to agents - the provision of section 172 not come into picture and assessee - No TDS - AT

View Source

← Previous Next →

TDS u/s 194C - Ocean freights and Inland Haulage Charges - ship ...

Case Laws Income Tax

February 17, 2014

You may also like:

Income from inland haulage charges – Inland haulage charges are not only incidental but also closely connected with direct operations of ships - not taxable as per DTAA - AT

Benefit of exemption - foreign going Vessel - Import of ship spares in large quantity onboard the vessel - It is an Ocean-Going Vessel registered with the Director...

The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships.

TDS - where payments are made to shipping agents of nonresident ship-owners or charterers for carriage of passengers, etc., shipped at a port in India, since the agent...

Zero rated supplies under GST - The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, b) Indian Navy ships, c) Indian...

The assessee, a shipping company under the Tonnage Tax Scheme, had declared certain incomes like sundry credit balances written back, excess provisions written back,...

In case of any ship belonging to or chartered by a non resident which carries passenger, livestock, material or goods shipped at a port in India, the provisions of...

A presumptive taxation regime is being introduced for non-resident cruise ship operators, deeming 20% of aggregate receipts as profits and gains from this business....

TDS u/s 194C OR 195 - Shipping Expenses on account of non deduction of TDS u/s 40(a)(ia) - the area of operation of TDS is confined to payments made to any "resident"....

Provisional release of seized ship - Import of ship for breaking and its parts - Pending further investigation and adjudication continued seizure of the ship would...

The Appellate Tribunal considered the taxability of freight income u/s 44B for a foreign company incorporated in Singapore operating ships globally, including in India....

The assessee, a resident Indian company engaged in manufacturing boiler pressure parts and engineering plants, paid ocean freight charges to a non-resident Korean...

RCM on Ocean Freight - IGST on ocean freight has to be paid by the importer under reverse charge mechanism, irrespective of the fact that such freight charges are...

Rejection of the request for conversion of free shipping bills to drawback shipping bills - The request for conversion of free shipping bills to drawback shipping bills...

Classification of goods - rate of GST - import of various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the...

Quick Updates: