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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

TDS u/s 194C - C&F transportation charges - the amount in ...


No TDS Liability on C&F Transportation Charges u/s 194C: Reimbursement on Principal-to-Principal Basis Confirmed.

June 16, 2018

Case Laws     Income Tax     AT

TDS u/s 194C - C&F transportation charges - the amount in question is a reimbursement on principal to principal basis as per assessee’s profit and loss account - No TDS liability - No additions can be made.

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  1. Disallowance u/s 40(a)(ia) of the Act - Reimbursement of CHA charges paid to C & F agent – No requirement to deduct TDS on reimbursement of transportation charges to the...

  2. TDS u/s 194C - assessee a sugar manufacturer made payment of harvesting and transportation charges to harvesting and transport contractors on behalf of farmers which...

  3. TDS on hiring of pipeline for transportation of gas - TDS u/s 194C or u/s 194I - wherever transportation of gas is made by third person apart from seller of gas,...

  4. 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...

  5. Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes...

  6. 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...

  7. TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the...

  8. TDS u/s 194C - non-deduction of tax on "Ride Charges" by OLA - there is no contract/ sub-contract between the assessee and the Driver under which the Driver provides any...

  9. TDS liability - Factoring/discounting charges cannot be treated as interest for the purpose of 194A - HC

  10. 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

  11. TDS u/s 194C - expenditure incurred towards advertisement charges - selling and utilizing the advertisement space on a principal to principal basis in publication of...

  12. 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...

  13. 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...

  14. TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual...

  15. TDS u/s 194C - non deduction of tax at source (TDS) on warehousing & collection charges - there is no element of ‘income’ in these transactions, it is just reimbursement...

 

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