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Income Tax - Highlights / Catch Notes

Home Highlights October 2011 Year 2011 This

TDS u/s 194J - The words "in the course of carrying on" do not ...


High Court clarifies TDS u/s 194J, stating it applies to all service providers, not just professionals.

October 8, 2011

Case Laws     Income Tax     HC

TDS u/s 194J - The words "in the course of carrying on" do not mean that the person who renders service and is paid, must be a professional... - HC

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  1. TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC

  2. TDS U/s 194J or 194C - professional services - modelling activity is professional service or not - Held no. - AT

  3. TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services...

  4. The circular clarifies the place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. It addresses...

  5. TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

  6. TDS u/s 194J - payment to distributors on revenue sharing basis - neither fee for professional or technical services nor royalty - TDS not deductible - no disallowance...

  7. Income Tax: Proposed amendment explicitly states that any sum referred to in sub-section (1) of section 194J does not constitute "work" for TDS u/s 194C, thereby...

  8. Classification of service - Franchise Service or not - one stop painting solution to the customers - When there is a specific clause in the agreement which bars the home...

  9. TDS u/s 194J - roaming charges paid by it to other service providers - the payments made for interconnection are not fees for rendering any technical services as...

  10. TDS u/s 194C OR 194J - TDS on payment made to installation service provider - the installation services providers were given basic training to make them understand the...

  11. Whether the service tax attributed to TDS deducted by the service tax recipient is refundable to the service provider? - Held No - TDS even if deductible by the service...

  12. TDS liability - u/s 192 or 194J - salary or professional fee - the benefits of an employer / employee relationship which are normally available, do not apply to the...

  13. TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons...

  14. TDS u/s 194J - the reimbursement was paid to professionals, who had met some expenditures - the professional charges are claimed along with the reimbursement of...

  15. Goa government circular clarifying place of supply for data hosting services provided by Indian service providers to overseas cloud computing service providers. Key...

 

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