Home Highlights June 2012 Year 2012 This

You may also like:

1. Business Support service or not - privity of contract - doctors appointed on contractual basis - collection of consultation fees/charges from the patients it cannot be...

2. Disallowance of commission paid - the payments were made by an agent and there was no evidence to suggest that the assessee had made any illegal commission payment to...

3. Disallowance of Cath Lab Expenses - During the month of May some specific procedures were also carried out, for which doctors were called for from Mumbai. Professional...

4. TDS u/s 194H - commission payment - rendering medical services - to fall within the explanation to Section 194H, the commission payment must have been received by a...

5. Classification of services - Health Care Services - The medicines, consumables and implants used in the course of providing health care services to in-patients for...

6. If a person pays commission to the non-resident no TDS deduced from the payment - AT

7. The case pertains to allegations of money laundering, charging of illegal commissions, sale of unaccounted illicit country liquor using holograms, and payment of annual...

8. Disallowance of commission paid - excessive expense on commission - the average rate of commission paid by the assessee to others in respect of rice was 20, but rate of...

9. Genuineness of payment of commission to shareholders employees - As per the agreement, six directors, who were also share holders, were paid additional salary termed as...

10. TDS u/s 194H - allegation of payment of as commission to agents / doctors - the doctors were not bound to prescribe the medicines as suggested by the assessee. As such...

11. Levy of Service Tax - hospital services to doctors - providing consulting rooms required by the panel/non-panel doctors for treating their (doctor’s) patients in the OPD....

12. Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to...

13. Disallowance of export commission paid by the assessee - allowable business expenses or not? - Despite the substantial increase in commission compared to the preceding...

14. Input Tax Credit - Eligibility for Service Tax credit - commission paid to its directors, as per the company’s board resolution - it is clear that payment made to...

15. Allowable busniss expenses - expenditure incurred towards appointment of faculty doctor or assessee’s consultant doctor in a medical conference, out of conference...