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 February 2019 Year 2019 This

TDS u/s 194H - How the said incentive has been treated to be as ...


Dispute Over Incentive Classification as Commission u/s 194H of Income Tax Act; Questions on Decision's Validity.

February 2, 2019

Case Laws     Income Tax     AT

TDS u/s 194H - How the said incentive has been treated to be as ‘commission’ is not clear, because once assessee has said that the incentive given to his ex employee was in the nature of salary, then simply rejecting the contention without any basis cannot be sustained.

View Source

 


 

You may also like:

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

  2. TDS u/s 194H OR 192 OR 194J - Disallowance of commission paid to director u/s 40(a)(ia) - where commission is paid to directors as per their terms of employment for work...

  3. Commission income – Bofors Case – Important observations and decision of the ITAT summarized

  4. Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

  5. TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as ‘guarantee commission’, it is not in the nature of ‘commission’ as it is understood in...

  6. TDS u/s 194H - advertisement agencies - what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations - HC

  7. TDS u/s 194H OR 194G - the assessee purchased lottery tickets from the State of Kerala and claims to have sold to the retail vendors - Admittedly, the government after...

  8. HC set aside ITAT's rectification order under Section 254(2) of Income Tax Act, finding ITAT exceeded its jurisdiction in reviewing income classification. The dispute...

  9. Addition of commission income - estimation commission income of the assessee for 207 days - set off with the income already disclosed by the assessee - the only method...

  10. 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...

  11. TDS u/s 194H - credit card commission to the banks are in the nature of normal bank charges and are not in the nature of commission within the meaning of Section 194H,...

  12. Appellant, a Kachha Adhatiya (Commission Agent), claimed credit for TDS deducted u/ss 194H and 194Q. The Tribunal held that, as per CBDT Circular No. 452, for Kachha...

  13. In the case before ITAT Delhi, the issue revolved around the computation of commission income on credit entries and unexplained cash credit u/s 68. The assessee failed...

  14. 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...

  15. Estimation of income - “real income/commission income” - Unexplained deposits in bank account - the assessee is engaged in the business of “cheque discounting” in order...

 

Quick Updates:Latest Updates