Home Highlights April 2013 Year 2013 This

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1. Disallowance of payment of professional fee to the directors - allegation of paying excessive remuneration to the directors - services provided by the directors towards...

2. Levy of GST - Reverse Charge Mechanism - salary paid to Director of the company who is paid salary as per employment contract, after deduction of TDS as well as PF -...

3. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

4. Non Reconciliation of professional fee received with TDS certificates - There may be so many reasons such as low deduction of tax, non-deduction of tax, deduction on...

5. TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-...

6. Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on...

7. Non-payment of professional fee/retainership fee bills of empanelled lawyers - The fact that the Petitioner was forced to approach this Court is extremely unfortunate....

8. TDS u/s 194H or 192 - Non deduction of TDS on provision for commission for the Chairman and the Managing Director (CMD) of the Company - Section 192 of the said Act,...

9. Non compliance of TDS provision - payment of salary versus professional fees - doctors are employees of the assessee - deduction of TDS u/s 194J instead of u/s 192 is...

10. TDS u/s 192 - Salary paid to Non-resident Managing Director - non deduction of TDS - the salary paid outside India at US for the services to the US branch would not be...

11. TDS u/s 194L - TDS on the payment of non-compete fee - non compete fee did not confer any exclusive right to carry-on the primary business activity. The right is...

12. Disallowance of Payment made to Saba & Co. on account of non deduction of Tax at Source towards legal & professional fees - non-resident does not have any permanent...

13. TDS u/s 194J - non deduction of TDS from payments made to Guest faculties - the remuneration paid to Guest Faculty is drawn from contingency/wages head in the light of...

14. TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services...

15. TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...