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Income Tax - Highlights / Catch Notes

Home Highlights October 2011 Year 2011 This

TDS u/s 194C is not required to be deducted when job worker ...


Section 194C: No TDS on Contractor's By-Product Compensation in Job Work Services.

October 13, 2011

Case Laws     Income Tax     AT

TDS u/s 194C is not required to be deducted when job worker (contractor) to retain residue / by product in consideration.... - AT

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  1. TDS u/s 194C - determination of job work charges / miller cost - milling of paddy - As per AO milling costs paid by the appellant are discounted costs and need to be...

  2. TDS u/s 194C was disallowed for 'Crew Wages Expenses' u/s 40(a)(ia) by the AO, considering the assessee as a sub-contractor required to deduct TDS. The assessee...

  3. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

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  7. Classification of supply - composite supply or not - job-work - Bonding of imported Carbon friction strips to Synchronizer core received from customers - The AAR ruled...

  8. Job Work activity - Manpower Supply Recruitment Agency Services - lumpsum contract of carrying out the job in the factory premises - service recipient has deducted TDS -...

  9. Exemption from service tax - works contract - sub contractor - The appellant can claim the benefit of Sr. No. 29 (h) in respect of service of works contract provided as...

  10. Job Work - valuation - liability of GST - The job worker, as a supplier of services, is liable to pay GST if he is liable to be registered. He shall issue an invoice at...

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  12. Deduction VAT / TDS from the bills by the Recipient of work contract service - Sub-contractor of Main contractor - Non issue to TDS certificate since the amount was...

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