Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

If the amount paid is not taxable under the Act, the obligation ...

Case Laws     Income Tax

October 3, 2014

If the amount paid is not taxable under the Act, the obligation ceases – assessee is not able to demonstrate that the person or agency whom it paid the amount is the one that is described in the first part of sub-section (1) of Section 195 of the Act - HC

View Source

 


 

You may also like:

  1. Disallowance of membership fee paid to club u/s. 37 - unless assessee demonstrate with relevant evidences that subscription fee paid to club, is for the purpose of...

  2. Addition u/s 40(A) - service charges paid to division of the holding company - assessee has been able to demonstrate that the services were charged by SCS to the...

  3. Addition u/s 41(1) - amount ceased to be a liability - The amounts paid as tax has not been obtained in 1995- 96 as the same had not been refunded. Until the amount of...

  4. Fresh exemption from GST on supply of gold by nominated agencies to registered persons.

  5. Levy of Service Tax - security agency service or not - Home Guards department - scope of the term ‘person’ - Since State cannot be a person, it cannot be a “security...

  6. Goods Transport Agency u/s 65 (105) (zzp) – A person becomes Goods Transport Agency only if he issued the consignment note - The rule says that if the person was a Goods...

  7. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

  8. TDS u/s 194H OR 194G - the assessee purchased lottery tickets from the State of Kerala and claims to have sold to the retail vendors - Admittedly, the government after...

  9. LTCG - Receipt of additional amount towards TDR - treatment to receipt of consideration the appellant ceased to be the owner of the property - compensation received for...

  10. Person liable to pay service tax under GTA -It is not possible to hold that the appellants are paying the freight through their agents and are therefore liable to pay...

  11. TP Adjustment - ALP determination - intra-group services - TPO cannot stand in judgment on what benefits the assessee has derived from the services and assessee's...

  12. Benami transactions - matter was heard by one authority and the judgment was pronounced by another authority - A writ is maintainable when there is a right. In the...

  13. Sales Incentive (Commission) paid to different persons - commission paid to HUF - related parties - Assessee had furnished complete details - Payments were made through...

  14. Long-term capital gains - receipts by the assessee as per the consent decree passed by the Hon”ble Bombay High Court - suit for specific performance of the Agreement to...

  15. Unexplained cash credit u/s 68 - xerox copies of bank passbooks of these persons has been found from the possession of the assessee and not the original passbooks - The...

 

Quick Updates:Latest Updates