TDS u/s 194C - joint ventures/consortiums - payments made to ...

Case Laws Income Tax

January 20, 2015

TDS u/s 194C - joint ventures/consortiums - payments made to their constituent members on account of execution of contract work - There being no relationship of contractor and subcontractor - not liable to TDS - AT

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TDS u/s 194C - joint ventures/consortiums - payments made to ...

Case Laws Income Tax

January 20, 2015

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Provisions of section 194C are not attracted in the case of payments made by the Joint Venture to its constituent members - Relied upon KCEL-MEIL (JV) [2015 (1) TMI 744...

TDS u/s 194C and/or 194H - assessee who is a Joint Venture made a payments to one of its constituents for execution of work awarded to it and payments made to another...

TDS u/s 194I - payment made for use of property of the member of the Joint Venture (JV) - assured return - Not in the nature of rent - No TDS is required - AT

Credit of TDS can be given only in the hands where income therefrom is subjected to tax. If accrual of income in respect of the receipts received dejure by joint venture...

Joint Venture - taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-reg.

Deduction u/s 80IA - Joint Venture - The legislature have also used the word consortium of such companies, meaning thereby the legislature was aware about the object of...

TDS u/s 194C - non deduction of tds on payments made to subcontractors - members of JV decided to form a JV only to secure the orders and execution of the orders will be...

Deduction u/s.80IB(10) - The joint venture was merely used as conduit to facilitate execution of housing project work, the actual work was done by the two members of JV....

TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

Levy of service tax - contribution to Joint Venture / Partnership arrangements - it is clearly impermissible to hold that the contribution made by a co-venturer...

TDS liability u/s. 194C - payment to members of AOP - Work received by the AOP executed by its members - relationship of principle to principle OR principle to agent -...

TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT

TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

TDS u/s 194C or 194J - payments made for supplying copies of final negative - TDS needs to be deducted under section 194C - AT

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