Home Highlights June 2014 Year 2014 This

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1. TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

2. Allowability of dealers incentive - scope in remand proceedings - this tribunal in remand directions made it clear that the impugned dealers incentive had much accrued...

3. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

4. TDS u/s 194H - nature of expenditure on foreign travelling of its dealers/sub-dealers - dealers and sub-dealers had purchased the goods directly from the assessee they...

5. Renting of immovable property service - The appellant entered into agreements with the film distributors under which the film distributors granted copyright license in...

6. TDS u/s 194H OR 192 OR 194J - Disallowance of commission paid to director u/s 40(a)(ia) - where commission is paid to directors as per their terms of employment for work...

7. TDS on Dealer Incentive and Service Coupons - disallowance under Section 40 (a)(ia) r.w.s. 194 H and 194C - matter of incentives allowed by the assessee to its dealers...

8. Assessee engaged in business of commission agent (Aadatia) for agricultural products. AO made addition u/s 68 treating entire cash deposits in bank account as...

9. Valuation under central excise - sales were taking place at the distributor’s premises and, therefore, the distributor’s commission and freight expenses upto the...

10. Valuation - commission received by the distributors - whether the appellant being distributors of Amway India Enterprise Pvt. Ltd. is liable to pay the service tax on...

11. The ITAT Delhi ruled on TDS u/s 194H and 194J regarding income/profit component in payments to distributors/franchisees. The payment cannot be treated as commission or...

12. Business auxiliary service - trade discount, incentives and commission offered by the car manufacturer - principal to principal basis - As the present case of...

13. TDS u/s 194H - Supply of SIM card and recharge coupon - expenditure claimed under the head "dealer's scheme and incentives" - The amount is in the nature of...

14. Service Tax on commission - status - Commission agent versus dealer - from the perusal of facts, circumstances and agreement, assessee has been held as commission agent - AT

15. CENVAT Credit - second stage dealer or third stage dealer - goods procured through consignment agent (against F form under CST) of the second stage dealer cannot be...