TDS liability - payments to retail dealers through Del-credere ...

Case Laws Income Tax

August 19, 2015

TDS liability - payments to retail dealers through Del-credere Agents - the payment would constitute sales promotion expenses and it would not fall under the category of commission falling within the scope of section 194H - AT

View Source

← Previous Next →

TDS liability - payments to retail dealers through Del-credere ...

Case Laws Income Tax

August 19, 2015

You may also like:

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...

Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax...

C & F Agent versus as a Del Credere Agent – since the respondent-assessee was not a C&F Agent for IPCL as it was a Del Credere Agent the respondent-assessee is not...

TDS on amount paid through agent - Short deduction of TDS on the payment to agent - Once the payment is made through the agent to the third party against the services...

In cases of spectrum allocation where the telecom operator opts for deferred payment instalments as per the Frequency Assignment Letter (FAL) issued by Department of...

The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

CENVAT Credit - commission paid to the Del Credere Agent - the services provided by Del Credere Agents is Business Auxiliary Service and the same is for the promotion of...

Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made...

Scope of principal and agent relationship under Schedule I of CGST Act, 2017 in the context of del-credere agent (DCA) - CBIC clarifies three issues.

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...

CIRP - Del Credere Agent - Financial Debt or not - in the teeth of Clause 15 of the ‘Del Credere Agency Agreement’, dated 04.04.2017 and keeping in mind of a prime fact...

TDS u/s 194C - payment to dealer against free Service Coupon - in fact payment is in the nature of consideration pursuant to a contract, as per which the dealer provides...

TDS u/s 195 - payments by resident Indian end-user to non-resident computer software manufacturers/suppliers - payment for software licenses not royalty under Article 12...

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...

Quick Updates: