TDS liability on advertisement - There is no contract between ...

Case Laws Income Tax

October 5, 2015

TDS liability on advertisement - There is no contract between the assessee and these two payee firms for providing any space/land/building, machinery etc. so as to fall in the realm of “rent” as stated in section 194I. Here it is a pure case of advertising contract for which TDS has rightly been deducted u/s 194C. - AT

View Source

← Previous Next →

TDS liability on advertisement - There is no contract between ...

Case Laws Income Tax

October 5, 2015

You may also like:

TDS u/s 194C - non-deduction of tax on "Ride Charges" by OLA - there is no contract/ sub-contract between the assessee and the Driver under which the Driver provides any...

Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity...

TDS credit - refund of TDS reflected in his Form-26AS - tax liability was created against the firm but crediting in the account of partner / individual - no dispute that...

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 -...

Sale of space of time or advertisement service - advertisement on Bus Shelter - the appellant are involved in sale of space for advertisement and are liable to tax

If the assessee or the deductee felt that no TDS or lower TDS was deductible for any reason, they should have approached the payee to grant a certificate for no...

TDS u/s 194A - assessee in default for non-deduction of TDS - Onus upon the assessee to furnish the CA certificates that the payee has paid necessary taxes on income...

Classification of services - supply of space for advertisement in print media or not - where only space for advertisement and print media is supplied (SAC 998362) the...

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...

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...

Short deduction of TDS - TDS u/s 194C or 194H - nature of contract payments - there is contradictory in the submissions of the assessee as the assessee has taken plea...

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:...

Addition u/s 40(a)(ia) - non-deduction of TDS - the assessee cannot comply the provisions of chapter XVII of the Act with respect to the expenses claimed on provisional...

Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of...

TDS u/s 194C - expenditure incurred towards advertisement charges - selling and utilizing the advertisement space on a principal to principal basis in publication of...

Quick Updates: