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 August 2012 Year 2012 This

Applicability of TDS provisions u/s 194C - the assessee is a ...


TDS Provisions u/s 194C: Consortium's Role in Contract Procurement Without Independent Execution Analyzed.

August 9, 2012

Case Laws     Income Tax     AT

Applicability of TDS provisions u/s 194C - the assessee is a CONSORTIUM - assessee are created to procure a contract and never to execute the same by themselves with the intention to earn income - AT

View Source

 


 

You may also like:

  1. TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is...

  2. TDS - the labour contract given by the assessee is in the nature of separate contract of work and assessee was not liable to deduct TDS under the provisions of section 194C - AT

  3. TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

  4. TDS u/s 194C - works contract - existence of contract - We do not agree with the contention of the assessee that there is no written contract or oral contract with the...

  5. TDS u/s 194C - separate contracts or composite contract - essentially it was only the main contract for construction of refinery - TDS liable to be deducted on the whole...

  6. TDS u/s 194C OR 194H - nature of contract - supply of manpower/labour for execution of works contract - there is no element of contract in the nature of principle to...

  7. TDS u/s 194C - payments to several vendors in relation to its procurements from them, consisting of apparels/ clothes/ footwear/ goods manufactured by these vendors -...

  8. TDS u/s 194C - expenditure for purchase of advertisement space - whether contract in question is a contract for work? - the contract in question is a contract for sale -...

  9. Non deduction of TDS from transport payments u/s. 194C - Once there is a verbal contract the provision of section 194C will apply and once provisions of section 194C...

  10. TDS u/s 194C - determination of job work charges / miller cost - milling of paddy - As per AO milling costs paid by the appellant are discounted costs and need to be...

  11. TDS u/s 194C – Supply contract – TDS on Contract for sale – respondents shall not deduct income tax from the bills of the petitioners towards supply of salt - HC

  12. Non deduction of TDS - purchase of printed material - contract for work and labour or contract for sale - provisions of section 194C are not applicable - AT

  13. TDS u/s 194C - Composite contract - tax was required to be deducted only from that labour portion of the contract - no TDS on material portion - HC

  14. TDS - taking of the machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C - The said contract i.e....

  15. TDS u/s 194C was disallowed for 'Crew Wages Expenses' u/s 40(a)(ia) by the AO, considering the assessee as a sub-contractor required to deduct TDS. The assessee...

 

Quick Updates:Latest Updates