TDS - commission in respect of the tickets purchased by the ...

Case Laws Income Tax

January 22, 2013

TDS - commission in respect of the tickets purchased by the small time travel agents on behalf of their respective customers, would partake the character of “Discount” only - No TDS u/s 194H. - AT

View Source

← Previous Next →

TDS - commission in respect of the tickets purchased by the ...

Case Laws Income Tax

January 22, 2013

You may also like:

Air travel agents allowed to sale tickets at lower rate – commission not ascertainable - Neither commission nor brokerage – not liable to TDS u/s 194H

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

TDS u/s 194H - Commission / brokerage on Air Tickets - Supplementary Commission - Non deduction of tax at source (TDS) at 10% plus surcharge - In light of the consensus...

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...

Classification of services - Commission received from other IATA agents - the services rendered by sub-agent is also the same and it cannot be different from that of air...

TDS on event management expenses - 194C or 194J - the payments were essentially for domestic ticketing, reimbursing hotel expenses, tour leaders’ expenses which were...

Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid...

TDS u/s. 194G - non deduction of tds on commission paid to sub-agents - sale of lottery tickets through sub-agents - assessee is not liable to deduct TDS under section...

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 u/s 194H - commission - payment of one time non-refundable premium to bank for purchase of gold - this transaction of payment of one time premium would effectively...

Disallowance u/s.40A(3) - expenses towards air ticket and hotel expenses in cash in excess of prescribed limit u/s.40A(3) - there is merit in arguments of the assessee...

Valuation - air travel agent service - rule 6 (7) of the Service Tax Rules, 1994 - The appellant contends that out of the seventy three airlines only four airlines pay...

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

Classification of services - The Tribunal established that amounts received as incentives, productivity-linked bonuses, and boarding incentives from airlines are taxable...

Quick Updates: