Home Highlights September 2012 Year 2012 This

You may also like:

1. TDS u/s 194C - payment of freight charges w/o deducting TDS - tripartite agreement - payment made to the Truck Operator Union (through the assessee company) - The ITAT...

2. TDS - with effect from 13/07/2006, payment by the assessee towards hire charges on hire purchase agreement to be liable for TDS u/s 194I of the Act - AT

3. TDS u/s 194C - Disallowance u/s 40(a)(ia) - payment of transportation contracts - the registration number of trucks/truck owner would not be relevant for the purpose of...

4. TDS u/s 194C - Disallowance of freight expenses - No TDS was deducted - the AO has noted that a separate truck was engaged in almost all cases of transportation,...

5. TDS u/s 194A - non deduction of tds on payment of hire charge - The payment of hire charges does not fall under the term interest as defined in section 2(28A) of the Act...

6. CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

7. Depreciation allowance at the rate of 30% for the vehicles given on hire denied - It was engaged in the business of hiring trucks and those trucks cannot be treated as...

8. TDS - if it is found that trucks were hired by the assessee for back to back hiring out of trucks by the assessee, it will indeed be a case of sub-contracting the work,...

9. The ITAT ruled on various tax issues. Regarding TDS u/s 195, payments for bare-boat charter hire were not subject to tax in India due to DTAA with Belgium. TP adjustment...

10. Demand of service tax on the interest earned from hire purchase finance transactions. - The Tribunal observes that the ownership of the goods remains with the customers,...

11. SSI exemption - use of Brand name which was assigned vide oral contract - even in the absence of written agreement the submission of the owner of the brand name is...

12. 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...

13. Enforceability and validity of Oral Agreement - oral agreement for lifting water, exists or not - The first Appellate Court rightly came to the conclusion that there has...

14. TDS - The assessees simply hired the vehicles on payment of hire charges and provided the same to the contractee companies in pursuance of contract agreement - TDS is...

15. TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...