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 2019 Year 2019 This

Non-deduction of tax u/s 194J - in the absence of any material ...

Case Laws     Income Tax

January 1, 2019

Non-deduction of tax u/s 194J - in the absence of any material to establish that the affiliated colleges/centres were rendering services of professional or technical nature in the matter of conducting the University's examination, TDS liability does not arise.

View Source

 


 

You may also like:

  1. Scope of supply - activities or services being provided by the University to its affiliated colleges and students - The services provided by the applicant to its...

  2. Levy of service tax - affiliation fees collected by the appellant is towards rendering of service - The Tribunal noted the decision of the Karnataka High Court, which...

  3. The Income Tax Appellate Tribunal ruled that non-deduction of TDS on directors' fees and transaction charges u/s 194J was not liable for penalty u/s 271C. It accepted...

  4. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

  5. Exemption u/s 10(23C)(iiiad) - learning centre affiliated with PTU - an authorized learning centre has to honour the obligations set out by PTU for providing education...

  6. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

  7. Deduction u/s. 80IB(7B) - Even if separate books of account are not maintained for convention centre, if the assessee is in a position to show the true and correct...

  8. 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...

  9. TDS u/s 194J - amount reimbursed by the Assessee-University to the affiliated colleges for holding examinations - whether the amount is in the nature of services of...

  10. Non-deduction of tax at source u/s 194J - payment made by the University to the coordinator colleges to be paid to evaluation staff for conducting the evaluation of copy...

  11. Commercial or industrial construction service - construction of colleges, Government hospitals or open university - they are non-commercial or non-industrial in...

  12. Rights of the contesting Appellants working as Anganwadi workers/helpers to claim gratuity under the provisions of Payment of Gratuity Act, 1972 - the Anganwadi centres...

  13. The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign...

  14. The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

  15. RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the...

 

Quick Updates:Latest Updates