TDS u/s 194H from payment of bank guarantee commission to the ...

TDS Not Required on Bank Guarantee Commissions u/s 194H Without Principal-Agent Relationship Between Bank and Assessee.

October 18, 2019

Case Laws Income Tax AT

TDS u/s 194H from payment of bank guarantee commission to the bank - when there is no principal-agent relationship between the bank and the assessee, deduction of tax at source on commission or brokerage is not required for.

View Source

← Previous Next →

TDS u/s 194H from payment of bank guarantee commission to the ...

TDS Not Required on Bank Guarantee Commissions u/s 194H Without Principal-Agent Relationship Between Bank and Assessee.

October 18, 2019

Case Laws Income Tax AT

You may also like:

TDS u/s 194H - bank guarantee commission - whether the bank guarantee commission is not in the nature of commission paid to an agent but it is in the nature of bank...

TDS U/s 194H - payment of bank guarantee, brokerage - The relation between the assessee and the bank is not principal and agent, the commission of bank guarantee is not...

TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

TDS liability on Bank guarantee commission u/s 194A - Assessee in present case paid commission to bank not as an agent - there was no need to deduct TDS on the Bank...

Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

TDS u/s 194H - non deduction on bank guarantee commission - While it is termed as ‘guarantee commission’, it is not in the nature of ‘commission’ as it is understood in...

TDS u/s 194H - Addition u/s 40(a)(ia)- assessee has paid Bank Guarantee Commission to Scheduled Banks approved by RBI - In the present case it is one of the banking...

TDS u/s 194H - Arrangements between the assessee and the stockiest for sale of goods is in the nature of principal to principal basis, but not in the nature of principal...

TDS u/s 194H - Legibility of cellular mobile telephone service providers to deduct TDS on commission payable to franchisees/ distributors. - nature of relationship...

TDS u/s 194H - assessee has not deducted TDS on payment of credit card service charges - There is no such relation between the bank and the shop keeper, which...

TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

TDS u/s 194H - non deduction of TDS commission paid to Primary Agriculture Co-operative Society (PACS) The Tribunal analyzed guidelines issued by the State Government...

Appellant, a Kachha Adhatiya (Commission Agent), claimed credit for TDS deducted u/ss 194H and 194Q. The Tribunal held that, as per CBDT Circular No. 452, for Kachha...

TDS u/s 194H - credit card commission to the banks are in the nature of normal bank charges and are not in the nature of commission within the meaning of Section 194H,...

TDS u/s 194H - advertisement agencies - what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations - HC

Quick Updates: