Tds on payment of pest control charges - 194C or 194J - no ...

Case Laws Income Tax

June 2, 2015

Tds on payment of pest control charges - 194C or 194J - no material was brought on record by the Revenue to show that any technical services were availed by the assessee for doing pest control in its premises - AT

View Source

← Previous Next →

Tds on payment of pest control charges - 194C or 194J - no ...

Case Laws Income Tax

June 2, 2015

You may also like:

TDS u/s 194C OR 194J - payment to the pest control agency - such a payment was not for any technical services provided by the agency.

TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought...

TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT

TDS u/s 194C or 194J - outsourcing fee operation and record storage expenses as data sorting, scanning, retrieving of records - annual maintenance charges paid was...

TDS u/s 194J or 194C - The assessee had infact deducted tax @10% on the service charges component charged by Social Kinnect. In our considered opinion, even this payment...

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

TDS u/s 194C OR 194J - short deduction of TDS - placement fees / carriage fees paid to cable operators - the activities covered by Section 194C are more specific and the...

TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

The payments made by the assessee towards AMC for pest control did not involve any professional or technical services, but as definitely there was a contract of work,...

Entitled to registration u/s 12AA and approval under Section 80G - Allegation of charging higher rate of interest from the self help groups in the name of charitable...

Unexplained investments - There is no positive and credible evidence brought on record by the revenue to establish the allegation of cash payment over and above the...

Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT

Quick Updates: