Home Highlights August 2012 Year 2012 This

You may also like:

1. TDS u/s 194-I - Payment of charges for landing the aircrafts and parking thereof at New Delhi Airport - whether landing and take-off facilities on the one hand and...

2. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

3. TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

4. TDS u/s 194-I - development charges paid by the assessee to RIICO towards allotment of land on lease of 99 years - whether payment of development charges paid was for...

5. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

6. TDS u/s 194I OR 194C - External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) - the Revenue does not seek to support the decision of...

7. TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

8. Airport service - sale of entry ticket at the airport - in terms of the agreement with the Airport Authority of India the appellant was allowed to recover the entry...

9. TDS on hiring charges of tanker - TDS u/s 194C or 194I - Tax is required to be deducted at source from the payments to the carrier in terms of provisions of sec. 194-C...

10. TDS u/s 194I - TDS on rent to AAI - the payment made by the Assessee to AAI under the LA is ‘rent’ within the meaning of Section 194-I of the Act.

11. TDS u/s 194C, not 194I, is applicable on payment of Common Area Maintenance (CAM) charges. CAM charges paid by the assessee do not form part of actual rent paid to the...

12. TDS u/s 194I - payment of land rent to Airport Authority of India Ltd. - amounts alleged to have been paid to AAI does not constitute rent, therefore the application of...

13. Short deduction of TDS - TDS u/s 194C OR 194I - PSF and X-Ray charges - PSF charges paid by the assessee on behalf of its customer, did not attract the provisions of...

14. Disallowance u/s 40(a)(ia) of Wharfage charges - Wharfage charges paid by assessee are charges which facilitate the loading / unloading of goods at waterfront - no use...

15. Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When...