TDS u/s 194I or u/s 194C - The assessee had no interest i.e. as ...

Case Laws Income Tax

July 11, 2015

TDS u/s 194I or u/s 194C - The assessee had no interest i.e. as a lessee or sub-lessee or tenant in respect of the buses which were being used for transportation of the employees. - The existence of landlord/ tenant relation or licensor/licensee is a must before the payment in question can be termed as a rent - AT

View Source

← Previous Next →

TDS u/s 194I or u/s 194C - The assessee had no interest i.e. as ...

Case Laws Income Tax

July 11, 2015

You may also like:

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...

TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court...

TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

TDS u/s 194C or 194I - car rent expenses incurred by assessee - variation in threshold limit - the assessee has deducted TDS u/s. 194I in respect of one of the lessor,...

TDS u/s 194C or 194I - payment for the use of lounge facilities by the passengers - the payment of lounge facilities cannot, by any stretch of logic, be characterized as...

TDS u/s 194C OR 194I - payment made by assessee to the Carrier under the contracts for transporting the petroleum products in the business in which the respondent...

TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

TDS u/s 194I or 194C - use of lounge premises paid by the assessee - The assessee did not have exclusive use to the lounge for its customers - The customers of other...

Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the...

Addition towards difference between the rental income received by the assessee from M/s.CFD, a partnership firm and rental income received by the partnership firm,...

TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance...

TDS u/s 194C or 194I - Expenses on Advertising and Exhibition - space is allotted to the assessee for carrying-out its business activities. Thus, a property for a...

The case pertains to the levy of interest u/s 234C for failure on the part of the payer to deduct tax deducted at source (TDS) u/ss 196D and 194LD. The key points are:...

TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual...

TDS u/s 194J or 194C - The assessee had infact deducted tax @10% on the service charges component charged by Social Kinnect. In our considered opinion, even this payment...

Quick Updates: