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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

TDS u/s 194C - nature of contract - works contract or sale ...

Case Laws     Income Tax

April 20, 2015

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 purchase is on principal to principal basis - No TDS liability - HC

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  2. TDS u/s 194C - works contract - purchase of packing materials - The entire material of flexi packaging were purchased by the suppliers on their own and paid Excise Duty...

  3. Disallowance u/s. 40a(ia) - TDS - 'works' contract or contract of sale - the predominant object underlying the transaction of receiving the T-shirts and making the...

  4. 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...

  5. 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

  6. 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...

  7. TDS liability u/s 194C - 'Contract for Sale' and not a 'Works Contract' - Scope of the term "Work" - Seeking issue a Certificate u/s 197 r.w.s. 206(C)(9) for NIL Tax...

  8. TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT

  9. 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 -...

  10. Charges for printing of the company's product catalogue – is in the nature of contract for sale/purchase and not in the nature of 'works contract' - not liable to TDS u/s 194C - AT

  11. TDS u/s 194C - non deduction of tds on catering charges - The provisions of TDS u/s. 194C of the Act are applicable for a works on contract and they do not apply on the...

  12. 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...

  13. 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...

  14. TDS u/s 194C - nature of contract - sales of goods Vs. works contract - contract with the department of post and telegraph - manufactures postal seals and stamps - No TDS - HC

  15. 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...

 

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