Consideration paid to the Government, the question of TDS u/s ...

Case Laws Income Tax

April 19, 2016

Consideration paid to the Government, the question of TDS u/s 194-I does not arise - the manner in which the amount was quantified and the method of selection of the Joint Venture Partner are the crucial determining factors in this case to understand that the said amount could never constitute rent - HC

View Source

← Previous Next →

Consideration paid to the Government, the question of TDS u/s ...

Case Laws Income Tax

April 19, 2016

You may also like:

TDS on amount of excise duty - Since the amounts are paid to the Government directly by assessee company - The question of covering the amounts under 194C does not arise - AT

Penalty u/s 271C - non deduction of tds - when the TDS had to be deducted the question whether TDS had to be deducted under Section 194-C or 194-I of the Act was not a...

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...

Scope of the Advance Ruling - Whether the matter (case) was pending - Merely because an officer of customs contemplates that a question may arise, does not mean that the...

Income Tax: Section 194-O of the Income Tax Act provides for deduction of tax at source (TDS) at the rate of 1% on the gross amount of sales or services facilitated by...

TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

TDS u/s 195 - export commission paid to foreign parties - the payment of commission are made to non-resident overseas agents who have no PE or business activities in...

TDS u/s 194-I or 194J - Amount paid towards Rent and amenities would not fall in the category of Fee for technical services - AT

Valuation - inclusion of TDS amount - import of services - the TDS amount paid to the Income Tax department by the appellant from his own account cannot form part of the...

Business expenditure u/s 37(1) - The issue can also be looked into from another angle. Admittedly, the assessee is collecting TDS on behalf of the Government. The TDS...

Income Tax: Amendment to section 194-IA of Income Tax Act clarifies that for TDS on transfer of immovable property, the consideration shall be aggregate of amounts paid...

TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

Liability to deduction of TDS under Section 194(A) - whether the chit dividend paid by the assessee to its customers would not amount to interest as defined under...

TDS on landing and parking charges collected by Airport Authority of India u/s 194 C OR u/s 194-I - no TDS u/s 194I - HC

Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

Quick Updates: