Home Highlights February 2013 Year 2013 This

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1. Requirement to deduct tax on payments made for acquiring satellite rights - the payments made by assessee not being in the nature of royalty, the provisions of section...

2. TDS u/s 194C OR 194J - tds on the services of testing and commissioning received from the BHEL - Section 194J is not a residuary clause. In other words, it is not that...

3. TDS liability - purchase of telecast rights from the film producers - Payments made by assessee towards acquiring satellite rights of films are not ‘royalty’, hence...

4. TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

5. TDS - Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall...

6. TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

7. TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT

8. TDS u/s 195 - default u/s 201(1)/201(1A) - assessee deducted TDS at 10% plus surcharge on consideration paid for purchase of shares from non-resident sellers - TDS...

9. 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...

10. TDS u/s 194J/195 - whether payment of roaming charges falls within the meaning of “FTS" - The Tribunal held that payment of roaming charges is neither in the nature of...

11. Unexplained expenditure u/s 69C - genuineness of purchases - Assessee statedly had made purchases from the three parties - Payments made through banking channels -...

12. TDS u/s 194J - transaction charges paid by a member of the Bombay Stock Exchange to transact business of sale and purchase of shares - whether amounts to payment of a...

13. TDS u/s 194C OR 194J - Payments made to the production houses towards cost of production of film/advertisement were nothing but contract payments made by the assessee...

14. TDS u/s 194J - Payment of Minimum Guarantee Royalty (MGR) - consideration for the sale distribution or exhibition of cinematographic films - the payments made by the...

15. TDS u/s 194C - liability to deduct tax - External Development Charges (EDC) - payments made to the Haryana Shahari Vikas Pradhikaran [HSVP] (Earlier known as HUDA) - The...