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 June 2019 Year 2019 This

TDS on event management expenses - 194C or 194J - the payments ...


TDS on Event Management Expenses Classified u/s 194C, Not 194J, as No Technical Services Involved.

June 12, 2019

Case Laws     Income Tax     HC

TDS on event management expenses - 194C or 194J - the payments were essentially for domestic ticketing, reimbursing hotel expenses, tour leaders’ expenses which were essentially in the nature of travel agent who had arranged the ticket booking and hotel facilities and not for any technical services availed by the assessee - TDS u/s 194C - No question of law arises

View Source

 


 

You may also like:

  1. TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

  2. Short payment of service tax - Event Management Service - The charges collected in the nature of rent from the customer can only be considered as expenses for providing...

  3. Assessee in default u/s 201(1) - 194C vs 194J - service of cooking does not include any technical service - TDS is deductible u/s 194C

  4. TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC

  5. TDS on the payment of outsourcing expenses - 194C OR 194J - assessee had hired the services for various works such as storage of data, scanning of documents, processing...

  6. TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical...

  7. TDS u/s 194C OR 194J - payee recipient had to merely issue its intellectual/technical skills without any physical work through employee or deploy assets - its...

  8. FTS - TDS - the expression ‘technical services’ takes colour from the expressions ‘managerial services’ and ‘consultancy services’ which necessarily involve a human...

  9. Income Tax: Proposed amendment explicitly states that any sum referred to in sub-section (1) of section 194J does not constitute "work" for TDS u/s 194C, thereby...

  10. Classification of services - import - Place of supply - job of organizing the event - To be classified as event management service - Not taxable since whole service has...

  11. TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

  12. TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services...

  13. TDS u/s 194C or 194J - nature of Services rendered - professional services or not - As it is apparent and clear from the terms of the agreement that technical persons...

  14. TDS u/s 194C or 194J - the contractor was meant to carry out maintenance and the repair work and therefore his services could not have been categorized as providing...

  15. TDS u/s 194C or 194J – development of system for information management between Head Office and its on-site employees - not a fee for technical services - TDS to be...

 

Quick Updates:Latest Updates