Home Highlights April 2019 Year 2019 This

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1. Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

2. TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

3. Whether variable licence fee - amortized u/s 35ABB - payment of licence fee was capital in part and revenue in part - Capital expenditure will qualify for deduction as...

4. The assessee failed to deduct tax on professional fees paid to various non-residents. The Assessing Officer (AO) held that the fees were liable to tax in India under the...

5. TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...

6. Transfer pricing adjustment on international transaction involving payment of guarantee fees to associated enterprise was held unjustified. Assessee demonstrated...

7. Revision application u/s 264 was initially rejected due to non-payment of mandatory fee of Rs. 500. However, the petitioner paid the fee immediately upon objection...

8. Import of services - reverse charge - payment of arrangement fees, underwriting fees, agency fees and legal fees as also out of pocket expenses - demand of service tax...

9. Bar Councils can only charge enrolment fee prescribed u/s 24(1)(f) of Advocates Act 1961 at time of admission on State rolls. Other miscellaneous fees like application...

10. Classification of goods - Soya husk resulting from the extraction of Soyabean Oil - exemption from payment of GST as Poultry feed and Cattle feed - - Soya husk resulting...

11. Non-payment of professional fee/retainership fee bills of empanelled lawyers - The fact that the Petitioner was forced to approach this Court is extremely unfortunate....

12. TDS disallowance for professional fees paid to non-residents without TDS deduction was deleted as the payees did not have a fixed base or permanent establishment in...

13. The 2003 Policy of the Punjab Government granted exemption from payment of Market fee under Clause (i) of 11.4.2, but did not specifically exempt Rural Development fee....

14. Recovery of premium dues, interest, default interest, penal interest, interest overdue etc. - priority of charges - The tribunal analyzes the relevant clauses of the...

15. Income deemed to accrue or arise in India - “Live” Feed or “modified” Feed - Allocation/apportionment of the Licensee Fee income - receipts from Set Setellite Singapore...