Home Highlights March 2016 Year 2016 This

You may also like:

1. 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...

2. 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...

3. 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...

4. TDS u/s 194C - Booking of airline tickets - agents of agent - deduction of TDS on amount remitted to main agent after deducting the amount of commission - decided in...

5. Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid...

6. Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act,...

7. Tour Operator Service - operating contract carriage buses from Hyderabad to Shridi - demand confirmed - AT

8. The ITAT held that non-deduction of TDS on LTC reimbursement for foreign travel by the assessee's employees is not permissible. While travel within India is exempt from...

9. 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...

10. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

11. TDS u/s 194I premium paid for acquiring lease - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

12. Levy of Service Tax with respect to Tour Operator’s Service - The Tribunal differentiated between inbound and outbound tours, determining that while inbound tours were...

13. 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:...

14. Cenvat credit - input services - service tax paid on the services of tour operators/travels for transporting the staff working at their factory (pickup and drop) -...

15. TDS u/s 194I - payment made for use of property of the member of the Joint Venture (JV) - assured return - Not in the nature of rent - No TDS is required - AT