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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

TDS u/s 194C - placing of orders by the assessees to the ...

Case Laws     Income Tax

May 6, 2014

TDS u/s 194C - placing of orders by the assessees to the manufacturers/suppliers to supply SIM/scratch cards as per their requirements cannot be treated as contract for carrying out works within the meaning u/s 194C(1) - HC

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  1. TDS u/s 194C - where the value/consideration of supply of goods is separately given in the invoices and rather separate invoices are placed by the supplier, then the...

  2. TDS u/s 194C - Works contract or contract for sale - Though the supply portion and erection portion dovetail into each other, the erection portion does not control the...

  3. Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of...

  4. Levy of CGST and SGST or IGST - Commission agent - Intermediary services or not - sell of machinery of foreign principal in the Indian Territory - sub-section (8)...

  5. Levy of GST - ex-factory inter-State supplies - The place (in the other state) where the goods are destined turns out to be the ‘place of supply’ in terms of Sec....

  6. Requirement for registration levy of service tax - renting of commercial building - Location of GPA holder - Place of supply - the GPA holder is the supplier of service...

  7. TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

  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. Income deemed to accrue or arise as per Explanation to Section 9(1)(i)(b) or not – Merely because the assessee do not place orders for purchase, in law it makes no...

  10. TDS u/s 194C - The 14 persons supplied the labourers to the assessee issued bills/vouchers in respect of labourers supplied on the basis of man-days and charged...

  11. TDS on freight - who is liable for TDS supplier of buyer (Assessee) of the goods - If the supplier takes the responsibility to deliver the goods to the doorsteps of the...

  12. TDS u/s 194C or 194J - payments made for supplying copies of final negative - TDS needs to be deducted under section 194C - AT

  13. A recent Circular provides clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 regarding the place of...

  14. Place of supply of services where location of supplier and recipient is in India - Section 12(8) of the IGST ACT, 2017 as amended - GTA - where the transportation of...

  15. TDS u/s 194C – Supply contract – TDS on Contract for sale – respondents shall not deduct income tax from the bills of the petitioners towards supply of salt - HC

 

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