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 November 2019 Year 2019 This

TDS u/s 194H - disallowance of salary expenditure by treating it ...

Case Laws     Income Tax

November 2, 2019

TDS u/s 194H - disallowance of salary expenditure by treating it as commission paid for selling goods - When the assessee had furnished the details of the payment to his employees it cannot be simply rejected without verifying the facts.

View Source

 


 

You may also like:

  1. Salary versus Commission - Amount paid to be treated as salary even though it was reflected as commission - No TDS u/s 194H - AT

  2. TDS u/s 194H OR 192 OR 194J - Disallowance of commission paid to director u/s 40(a)(ia) - where commission is paid to directors as per their terms of employment for work...

  3. TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

  4. 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...

  5. TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of...

  6. TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not deducted on pigmy deposits commission - the authorities below could not have treated the payment made by...

  7. 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...

  8. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

  9. Disallowance of expenditure - commission paid for doing liaisoning work to get the contract - we have not been shown any law, under which, the commission paid was...

  10. Genuineness of payment of commission to shareholders employees - As per the agreement, six directors, who were also share holders, were paid additional salary termed as...

  11. Tribunal adjudicated on ad hoc disallowances of expenses debited to P&L, interest paid to banks, salary from Ozone Pharmaceuticals Ltd., deduction u/s 80IB/80IC, and...

  12. Disallowance out of salary and commission paid – AO was right in proportionate allocation of salary paid to the directors on the basis of turnover of both the companies - AT

  13. TDS u/s 192 - commission paid to partner - considering the provisions of Explanation 2 to Section 15 of the Act which includes salary, bonus, commission or remuneration...

  14. The disallowance of expenditure on salary - strength of 72 doctors against 100 students - AT

  15. The tribunal held that service tax under reverse charge mechanism is not leviable on commission paid to directors treated as salary in the company's books of accounts...

 

Quick Updates:Latest Updates