TDS u/s 194C - commission to the newspaper vendors and to ...

Case Laws Income Tax

February 6, 2021

TDS u/s 194C - commission to the newspaper vendors and to advertisement agent - the dealings between the Assessee and the advertising agencies were on a principal-to- principal basis and, therefore, there was no element of commission involved. Since there was no element of commission involved or paid by the Assessee to such agencies there was no question of any deduction of tax at source on such amounts. - HC

View Source

← Previous Next →

TDS u/s 194C - commission to the newspaper vendors and to ...

Case Laws Income Tax

February 6, 2021

You may also like:

TDS u/s 194C - Booking of airline tickets - agents of agent - deduction of TDS on amount remitted to main agent after deducting the amount of commission - decided in...

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 194C - Though, the payments for the entire year was in excess of ₹ 50,000, in the absence of a contractual relationship between the assessee and the...

Commission income belonged to the HUF or assessee - Referring to TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the assessee and...

TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

Addition of commission expenses and franking charges - Allowable business expenditure or not? - The Tribunal acknowledged that the assessee had provided details of the...

Disallowance on account of payment of commission for obtaining supply order from government agencies - The assessee has submitted complete details including PANs of the...

Service Tax on commission - status - Commission agent versus dealer - from the perusal of facts, circumstances and agreement, assessee has been held as commission agent - AT

TDS u/s 195 - export commission paid to foreign parties - the payment of commission are made to non-resident overseas agents who have no PE or business activities in...

TDS credit - vendor deposited the TDS with the PAN of the assessee wrongly instead of its sister concern - Assessee did not offer any income corresponding to TDS -...

The ITAT Mumbai ruled on TDS u/s 195 regarding commission paid to foreign agents for procuring export orders. The assessee paid commission to non-resident agents outside...

TDS u/s 194C - payments of purchase to various vendors - Non deduction of TDS - Upon analysis, the Appellate Tribunal agreed with the assessee, ruling that the...

TDS u/s 194H - commission- trade discount allowed by the assessee to INS accredited Advertising Agent - Tribunal correctly held that it is clear that there is no...

Real estate agent / booking agent - Difference between commission as per TDS certificate and commission as shown in the profit and loss account. - AT

TDS u/s 195 - Disallowance of commission expenditure paid to foreign agents for non-deduction of tax - Assessee has consistently denied that they do not have any...

Quick Updates: