Home Highlights May 2012 Year 2012 This

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1. TDS u/s 194H - commission- trade discount allowed by the assessee to INS accredited Advertising Agent - Tribunal correctly held that it is clear that there is no...

2. TDS u/s 194H - benefit given by the assessee was in the nature of ‘trade discount’ and not ‘commission’ - assessee is not required to deduct TDS u/s. 194H on such...

3. TDS u/s 194H - advertising agency commission - net revenue from advertisement was booked after adjusting of advertising agency commission - advertising agency commission...

4. TDS u/s 194H - amount retained by the agencies engaged in providing advertorials in the nature of commission or not - relationship between the media company and the...

5. TDS u/s 194H - trade turnover discount - assessee had been debiting trade discount allowed to its commission agents who were acting and procuring orders/effecting sales...

6. This trade circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign...

7. This circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign clients. Key...

8. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

9. Payment to sub-contractor – TDS u/s 194C – It is a case of one advertising agency getting work done from the other advertising agency i.e. a sub-contractor -...

10. TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of...

11. TDS - Payment by the assessee to accredited advertising agencies could not be terms as payment of commission and, therefore, the provisions of section 194H were not applicable - AT

12. TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS...

13. TDS u/s 194H - discount given to the distributors - the discount given is nothing but commission - assessee liable to deduct TDS u/s 194H.... - HC

14. Levy of Service Tax - Advertising Agency Service or not - It is seen that no evidence has been placed from record to establish that the appellant were providing...

15. Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme...