Home Highlights July 2015 Year 2015 This

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1. Hiring of vehicles to be used for loading & unloading and transportation of products – Merely because the words "loading & unloading" are used in the contract, no one...

2. TDS - with effect from 13/07/2006, payment by the assessee towards hire charges on hire purchase agreement to be liable for TDS u/s 194I of the Act - AT

3. 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...

4. TDS u/s 194A - non deduction of tds on payment of hire charge - The payment of hire charges does not fall under the term interest as defined in section 2(28A) of the Act...

5. TDS u/s 194C or 194I - Payment made towards studio hire charges - the studios would charge the hire charges for using the studios setup on hourly basis and provides...

6. TDS u/s 194D or 194I - Assessee in default - hiring of cars on fixed rent payment - Payment of vehicle hire charges clearly falls within the scope of section 194C of the...

7. Hiring of vehicle to another GTA - there is no provision in the law barring person being a GTA from renting the vehicle to another GTA - the services provided as a GTA...

8. Higher rate of depreciation - machinery is put on hire in the business - the assessee has not shown any hire charges in respect of heavy earth moving machineries used by...

9. TDS u/s 194I - hire charges paid for the equipment disallowed - addition u/s 40(a)(ia) - the amount of equipment hire charges in question having been already offered to...

10. Revenue or Capital expenditure - Hire charges paid for hiring equipment - assessee has brought on hire computers and peripherals from third parties - TDS was deducted...

11. Classification of services - hiring services - Government entity or not - The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or...

12. TDS u/s 194I - CIT(A) has recorded categorical finding that the impugned payments does not come under the provisions of section 194I of the Act, because the assessee has...

13. Reverse charge mechanism (RCM) - charges incurred for hiring of refrigerated vehicles - mere hiring of vehicles does not suffice for transaction to be taxed under...

14. TDS u/s 194C - non deduction of TDS on lorry hire payments - addition u/s 40(a)(ia) - vehicles hired from the sub-contractors - Tribunal was right in dismissing the...

15. Non deduction of TDS u/s 194C on hire charges paid - Mere hiring of vehicle without any risk associated with the carriage of goods does not amount to carrying out any...