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
VAT - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Collection of VAT by way of TDS - Constitutional Validity - the ...

December 24, 2014

Case Laws     VAT and Sales Tax     HC

Collection of VAT by way of TDS - Constitutional Validity - the statutory provision is not a charging provision but a provision for collection and recovery of tax - petition dismissed - HC

View Source

 


 

You may also like:

  1. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

  2. Levy and collection of Cost recovery charges - Validity Of Notification No.26/2009 issued by Central Board of Excise and Customs - The appellants (CBEC) argued that the...

  3. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

  4. The petitioner failed to challenge the matter within statutory provisions and raised the constitutional validity of Section 29(2) under CGST and BGST Acts. The court...

  5. TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

  6. Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to...

  7. Intra-state day - Export of services - Intermediary Services - Constitutional validity of provisions for determination of place of supply - Zero rated supply -...

  8. Refund of excess TDS deducted u/s 195 - Unjust Enrichment of the Government - whether the respondents are authorised by law to withhold the excess TDS paid by the...

  9. Service tax on sale and purchase of flats – constitutional validity upheld by HC

  10. Constitutional validity of section 7 of IBC - the contention that Section 7 is a draconian provision loaded against the corporate debtor, cannot be countenanced....

  11. Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges -...

  12. Under the SARFAESI Act, a bank's charge takes priority over the State's claim for outstanding dues related to specific land. The High Court held that the charge created...

  13. TDS u/s 195 - Usance charges were paid or were payable to a non resident supplier - Since in the present case, the assesses imported the raw material for its consumption...

  14. TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the...

  15. The High Court held that in a case involving revenue recovery proceedings u/s 71 of the Kerala Revenue Recovery Act, no collection charges could be levied on amounts...

 

Quick Updates:Latest Updates