Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Govt Raises Excise Duty on Petrol and Diesel to Rs....     TaxTMI    Government Revises Customs Duty Conditions for...     TaxTMI    PAN Card Holders Must Link Aadhaar by December 31,...     TaxTMI    Export Entry Conversion Rules Allow One-Year Window...     TaxTMI    Exporters Get Streamlined Documentation Rules:...     TaxTMI    Taxpayers Can Leverage Section 128A Benefits for...     TaxTMI    Customs Extends Sea Cargo Manifest Electronic...     TaxTMI    Pharmaceutical Exporter Wins IGST Refund Claim,...     TaxTMI    Legal Challenge Upheld: Statutory Non-Compliance...     TaxTMI    Accused Granted Bail in GST Evasion Case After...     TaxTMI    Legal Challenge to CGST Act Section 16(2)(c)...     TaxTMI    Tax Order Quashed: Procedural Defects Invalidate...     TaxTMI    Legal Relief Granted: GST Registration Restored...     TaxTMI    Tax Reassessment Invalidated: Second Section 148...     TaxTMI    Tax Reassessment Invalidated: Critical Procedural...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

TDS on Payments made for hiring of buses - The buses remained in ...


TDS on Bus Rentals to Be Deducted u/s 194C, Not 194I, Due to Ownership Retention by Bus Owners.

September 27, 2012

Case Laws     Income Tax     AT

TDS on Payments made for hiring of buses - The buses remained in the possession of the owners. - TDS to be deducted u/s 94C and not u/s 194I - AT

View Source

 

← Previous Next →

 

You may also like:

  1. TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to...

  2. TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

  3. 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...

  4. TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court...

  5. Amount received after deducting retention money and revenue was recognized accordingly - TDS was deducted including retention money - Addition on the basis of TDS...

  6. TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was deducted but the section 194IB was mentioned wrongly instead of section 194I(b) - The Tribunal ruled in...

  7. Hiring of buses treated as hiring of machinery U/S 194-I or u/s 194C – owner was responsible for running cost, maintenance, driver cost and other incidental charges...

  8. TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

  9. TDS u/s 194C or 194J - payments made for supplying copies of final negative - TDS needs to be deducted under section 194C - AT

  10. TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual...

  11. TDS u/s 194I - CIT(A) has recorded categorical finding that the impugned payments does not come under the provisions of section 194I of the Act, because the assessee has...

  12. TDS u/s 194C or 194I - Expenses on Advertising and Exhibition - space is allotted to the assessee for carrying-out its business activities. Thus, a property for a...

  13. TDS u/s 194C on bus hiring charges. - Since in the present case, the payments in question are not to subcontractor, this proviso is not applicable and hence, as per the...

  14. TDS u/s 194I/194C - TDS on rent and CAM charge [Common Area Maintenance] - While there are no expenses incurred against the rent except for general building maintenance...

  15. TDS u/s 194C or 194I - car rent expenses incurred by assessee - variation in threshold limit - the assessee has deducted TDS u/s. 194I in respect of one of the lessor,...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST Input Credit: Navigating Invoice Entry Rules for Businesses Crossi...
F: GST Export of Programming Services: Reporting Guidelines, Tax Rates, I...
F: Hospital Seeks Clarity on GST Registration and Directors' Remuneration...
F: GST Compliance Challenges: Export Services Invoice Remittance Impacted...
F: HSN Code Reporting Mandatory for Service Providers Under GST, Turnover...
F: GST Applies to Service Bonuses: Additional Compensation Taxable When D...
F: Export Services: Navigating GST Reporting Complexities with PayPal Tra...
F: Liquor Vendor Advertising at Bar Restaurant: Self-Invoicing Clarified ...
F: Tax Pros: Clarifying GST Compliance for Pre-Registration Invoices, Ens...
T: Taxpayers Can Offset Losses Within Same Income Head, Excluding Capital...
T: Tax Rules Mandate Transparent Documentation for Informal Credit Instru...
T: Unexplained Assets Provision: New Tax Bill Expands Digital Asset Scrut...
T: Taxpayers Must Explain Undocumented Investments or Face Potential Inco...
T: Taxpayers Must Justify Unexplained Expenses or Face Additional Tax Lia...
H: Govt Raises Excise Duty on Petrol and Diesel to Rs. 13 and Rs. 10 per ...
H: Insolvency Professionals Regulations Updated: Time Frame Extended from...
H: Insolvency Resolution Professionals Must Now Use Detailed Compliance C...
H: Interactive Flat Panel Displays Clarified: Technical Features Determin...
H: Government Extends Sea Cargo Manifest Regulations Deadline to May 2025...
H: Customs Importers Must Upload Complete E-Sanchit Documentation with Pr...
A: Trade Policy Overhaul: U.S. Ends Duty-Free Entry for Small Chinese Shi...
A: Tax Cuts Balancing Act: Strategic Relief vs. Economic Growth Requires ...
A: GST Non-Compliance: Taxpayers Face Best Judgment Assessment with Oppor...
A: LLPs Must File Annual Returns on Time: Complete Forms, Use Digital Sig...
A: Transforming Packaging Waste: Innovative Solutions to Tackle Environme...
A: Manufacturers and Consumers Unite: Collaborative Waste Management Stra...
A: Microplastics Threaten Ecosystems: Urgent Need for Comprehensive Regul...
A: Tackling Vehicle Smoke Pollution: Comprehensive Strategy to Reduce Emi...
A: Plastic Waste Management Shifts: Producers and Consumers Unite to Tack...
A: Innovative Solutions Needed to Mitigate Microplastic Pollution from Ve...