Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

TDS liability on payment made as bakshish - the payment made as ...

Case Laws     Income Tax

January 16, 2018

TDS liability on payment made as bakshish - the payment made as bakshish as an individual, did not exceed to threshold limit of ₹ 20,000/under Section 194C(5) - No occasion to deduct the tax at source would arise - HC

View Source

 


 

You may also like:

  1. Addition u/s 40A - Cash expenditure exceeding the threshold of Rs. 20,000/- - The appellant/assessee argued that the payments made through supervisors, who were...

  2. Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax...

  3. 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...

  4. TDS u/s 194C or u/s 192 - payment to Self Help Groups (SHG) - there is no contractor-contractee relationship but is more in the nature of employee-employer relationship...

  5. 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...

  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 - payment was made to goldsmiths for making charges - The payment made was less than ₹ 20,000/- and aggregate payment does not exceed the sum of...

  8. TDS u/s 194C - making charges of gold - Even if we assume that the 23 persons who were paid making charges were employees of the appellant, then also in most of the...

  9. TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

  10. Dishonor of Cheque - scope of the term "other association of individuals" in case of a joint liability of two or more persons - Two private individuals cannot be said to...

  11. TDS u/s 194I or 194J - payment made by the assessee to M/s. Sify Ltd. towards internet charges - the said amendment was made by Finance Act, 2012 w.r.e.f. 01.6.1976....

  12. Disallowance u/s 40A(3) r.w.r 6DD - Cash payment - as per the amended provisions, the said provisions shall apply only if the aggregate amount of payments made to single...

  13. The circular clarifies the time of supply for GST payment on spectrum allocation services when telecom operators opt for deferred payments. The bidder is liable to pay...

  14. Issue of clarification on contentious TDS issues on payments made by Television channels, Broadcasters and Newspapers

  15. TDS u/s 195 - Intangible business connections - payment in respect of an appearance made by an Oscar award winning celebrity, for an appearance made by him at Dubai...

 

Quick Updates:Latest Updates