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

2. 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...

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

5. 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...

6. 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...

7. 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...

8. TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT

9. TDS u/s 194J - purchase and sale of rights in satellite and movies - the payments made would fall within the definition of “royalty“ - TDS to be deducted u/s 194J - AT

10. TDS u/s 194C or 194J - payments to subcontractor - assessee getting a physical output, a tangible structure and not merely the services of its qualified, professional...

11. 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...

12. 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

13. Income Tax: Proposed amendment explicitly states that any sum referred to in sub-section (1) of section 194J does not constitute "work" for TDS u/s 194C, thereby...

14. 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...

15. TDS u/s 194C OR 194J - TDS on payment made to installation service provider - the installation services providers were given basic training to make them understand the...