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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

TDS - wheeling charges and transmission charges are neither ...


No TDS on Wheeling and Transmission Charges: Not Contractual Payments or Fees u/ss 194C/194J of Income Tax Act.

May 26, 2016

Case Laws     Income Tax     AT

TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

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  1. Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT

  2. TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC

  3. TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

  4. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

  5. TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the...

  6. The Income Tax Appellate Tribunal ruled that non-deduction of TDS on directors' fees and transaction charges u/s 194J was not liable for penalty u/s 271C. It accepted...

  7. TDS u/s 194J - transmission and wheeling charges paid by the assessee does not come within the purview of fees for technical service as defined under Explanation 2 to...

  8. TDS u/s 194J - payments made by the assessee in form of transmission/wheeling and SLDC charges - The primary basis to conclude the services to the falling u/s 194J of...

  9. TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

  10. TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT

  11. Disallowance of transmission charges paid to U.P. Power Corporation Limited - payment of transmission charges is not payment for fee for technical services, therefore,...

  12. TDS u/s 194J - roaming charges paid by it to other service providers - the payments made for interconnection are not fees for rendering any technical services as...

  13. TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

  14. TDS u/s 194J or 194C - The assessee had infact deducted tax @10% on the service charges component charged by Social Kinnect. In our considered opinion, even this payment...

  15. TDS u/s 194C or 194J - payments made for supplying copies of final negative - TDS needs to be deducted under section 194C - AT

 

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