TDS u/s 194 - transporters have transported the goods of seller ...

Case Laws Income Tax

December 15, 2015

TDS u/s 194 - transporters have transported the goods of seller / supplier - assessee makes the payment to GTA, got reimbursed the amount and no expenses booked against such payment - No obligation to deduct TDS u/s 194C because the transporters have not acted on behalf of the assessee - AT

View Source

← Previous Next →

TDS u/s 194 - transporters have transported the goods of seller ...

Case Laws Income Tax

December 15, 2015

You may also like:

TDS on freight - who is liable for TDS supplier of buyer (Assessee) of the goods - If the supplier takes the responsibility to deliver the goods to the doorsteps of the...

TDS u/s 194C - payment to harvesters/transporters - the payments made by the assessee were not made on behalf of the farmers, in such scenario, there is a strict...

Assessee in default - TDS u/s 194-I or 194-C -TDS on payment made for hiring of vehicles for transportation - The carriage of goods and passengers by any mode of...

TDS u/s 194I - TDS on rent to AAI - the payment made by the Assessee to AAI under the LA is ‘rent’ within the meaning of Section 194-I of the Act.

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 - 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...

TDS u/s 194C - non deduction of TDS from the payments made to transporters - relief u/s 194(6) - non-filing of the statutory form as required u/s 194C(7) - On seeing...

TDS u/s 195 - default u/s 201(1)/201(1A) - assessee deducted TDS at 10% plus surcharge on consideration paid for purchase of shares from non-resident sellers - TDS...

TDS u/s 194B or 194BB - disallowance in respect of payment of stake money u/s 40(a)(ia) -'stake money' is not liable to TDS u/s 194B of the Act. - we also hold that...

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 194C - payment of freight charges w/o deducting TDS - tripartite agreement - payment made to the Truck Operator Union (through the assessee company) - The ITAT...

TDS u/s 194I OR 194C - The only transaction entered into between the Assessee and the lease financing company was to make payment of the amounts due to the company, and...

TDS u/s 194IA - refundable security deposit paid to the land owners - non deduction of TDS - even if it is advance payment, it is not linked to the transfer of immovable...

TDS - payment was made without deducting TDS u/s 194 - Later on TDS amount debited to running account of payee - amount of TDS deposited before filing of return u/s 139...

Rationalisation of Tax Deducted at Source rates is proposed. TDS rates to be reduced for sections 194D, 194DA, 194G, 194H, 194-IB, 194M, and 194-O, ranging from 0.1% to...

Quick Updates: