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Income Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

TDS u/s 194C - Composite contract - tax was required to be ...


High Court Confirms TDS u/s 194C Applies Only to Labor Portion of Composite Contracts, Not Materials.

November 17, 2011

Case Laws     Income Tax     HC

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

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  1. Non deduction of TDS - purchase of printed material - contract for work and labour or contract for sale - provisions of section 194C are not applicable - AT

  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 or contract for sale - Though the supply portion and erection portion dovetail into each other, the erection portion does not control 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 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...

  6. 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

  7. TDS u/s 194C - It was wrongly presumed that the contracts entered into between the assessee and the contractor were composite contract and an indivisible contract...

  8. TDS u/s 194C - addition u/s 40(a)(ia) - TDS on labour charges - payments made to the labour through maistries cannot be construed as a contract between the assessee and...

  9. 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....

  10. Non deduction of TDS from transport payments u/s. 194C - Once there is a verbal contract the provision of section 194C will apply and once provisions of section 194C...

  11. 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...

  12. Addition u/s 40(a)(ia) - Non deduction of TDS u/s.194C - Payments made to labour contractors for casual labor through single voucher - TDS not required to be deducted - AT

  13. TDS u/s 194C - supply of plant and machinery of windmill, for civil/electrical works and erection and commission of windmill, is a composite work contract - No TDS - AT

  14. TDS u/s 194C - expenditure for purchase of advertisement space - whether contract in question is a contract for work? - the contract in question is a contract for sale -...

  15. Addition on account of default in deducting TDS u/s 194C - the payment made through labour sardars does not warrant deduction of TDS as they are not suppliers of labours...

 

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