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 May 2019 Year 2019 This

Disallowance u/s. 40(a)(ia)- broadband connectivity charges - on ...

Case Laws     Income Tax

May 29, 2019

Disallowance u/s. 40(a)(ia)- broadband connectivity charges - on payment for internet connection charges, neither section 194C is applicable nor section 194-I nor 194-J - No TDS required hence no disallowance

View Source

 


 

You may also like:

  1. Section 14A disallowance restricted to 2% of exempt income due to inapplicability of Rule 8D for the relevant assessment year. TDS disallowance u/s 40(a)(ia) upheld for...

  2. Disallowance u/s 40(a)(ia) on payment of salary - TDS u/s 192B - in Section 40(a)(ia), the word “Salary” have not been incorporated - no disallowance

  3. Disallowance of depreciation on computer software u/s 40(a)(ia) - assessee had purchased software but had not deducted TDS u/s 194J of the Act on the payment for its...

  4. TDS u/s 194I - hire charges paid for the equipment disallowed - addition u/s 40(a)(ia) - the amount of equipment hire charges in question having been already offered to...

  5. Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought...

  6. Revision u/s 263 by CIT - Disallowance u/s 40(a)(ia) - Applicability of TDS on payment of commission, labour charges and advertisement - The amounts referred under three...

  7. TDS u/s 194C - Deduction u/s 40(a)(ia) - the expenditure incurred under the head ‘freight charges’ are not liable for disallowance u/s 40(a)(ia)

  8. Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax...

  9. 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...

  10. Disallowance of expenditure u/s 40(a)(ia) – Whether disallowance of expenditure u/s 40(a)(ia) is ‘eligible profit’ from housing project u/s.80IB(10) - Held Yes - AT

  11. Liability to pay TDS on freight charges - disallowance u/s 40(a)(ia) - The intention of the assessee was wrong - Tribunal did not err with reference to disallowance...

  12. TDS u/s 194B or 194BB - disallowance in respect of payment of stake money u/s 40(a)(ia) -'stake money' is not liable to TDS u/s 194B of the Act. - we also hold that...

  13. Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at source due to difference in opinion - no disallowance could be made by invoking provisions of section...

  14. Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators furnish their PAN to the person responsible for making payments - non furnishing of details obtained in...

  15. Disallowance u/s 40(a)(ia) - commission paid to foreign agents from India - All services are rendered abroad - When the payment made by the assessee to the overseas...

 

Quick Updates:Latest Updates