Home Highlights December 2014 Year 2014 This

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1. The proposed amendment to Rule 21B of the Special Economic Zones Rules, 2006 seeks to broaden the scope of activities allowed within International Financial Services...

2. 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...

3. TDS u/s 194C - works contract - existence of contract - We do not agree with the contention of the assessee that there is no written contract or oral contract with the...

4. TDS u/s 194C - separate contracts or composite contract - essentially it was only the main contract for construction of refinery - TDS liable to be deducted on the whole...

5. TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

6. TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the...

7. TDS u/s 194C - nature of contract - works contract or sale purchase contract - purchase of footwear with logo from the job worker - transaction in the nature of sell and...

8. TDS u/s 194C - supply of sachets of specification to the effect that the sachets should have emblem, logo, name, quantity and price, etc., printed on the sachets - works...

9. TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to...

10. Payment to sub-contractor – TDS u/s 194C – It is a case of one advertising agency getting work done from the other advertising agency i.e. a sub-contractor -...

11. TDS - the labour contract given by the assessee is in the nature of separate contract of work and assessee was not liable to deduct TDS under the provisions of section 194C - AT

12. 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

13. TDS u/s 194C - Composite contract - tax was required to be deducted only from that labour portion of the contract - no TDS on material portion - HC

14. TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e....

15. TDS u/s 194C - works contract - purchase of packing material with trade name, logo, particulars of product and other information printed on it - there is no works...