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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on ...


Annual Maintenance Contract for Mobile Vans Categorized u/s 194C, Not 194J, Affecting TDS Requirements.

October 12, 2016

Case Laws     Income Tax     AT

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

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  1. TDS u/s 194C or 194J - the contractor was meant to carry out maintenance and the repair work and therefore his services could not have been categorized as providing...

  2. TDS u/s 194C or 194J - outsourcing fee operation and record storage expenses as data sorting, scanning, retrieving of records - annual maintenance charges paid was...

  3. TDS u/s 194C OR 194J - tds on the services of testing and commissioning received from the BHEL - Section 194J is not a residuary clause. In other words, it is not that...

  4. TDS u/s 194J OR 194C - treating annual maintenance contracts “AMC” payments made to various payees as fee for technical services - the amount paid cannot be considered...

  5. Annual maintenance contracts (AMC) - TDS u/s 194C or u/s 194J - services of technical persons utilized - it may be technical services for contractor but not for the...

  6. TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

  7. 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...

  8. 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...

  9. TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

  10. 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...

  11. TDS u/s 194C or 194J - contract for managing of solid waste - payment made by the assessee to UEEL for exhibiting the work contract would fall u/s 194C and not u/s 194J - AT

  12. TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall...

  13. TDS u/s 194C - payments made to Eco Development Committee (EDCs) and Van Suraksha and Prabandhan Samiti (VFPMC) - The work was executed through participation of people...

  14. TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is...

  15. TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

 

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