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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Charges paid to Stock Exchange viz. VSAT charges, lease line ...

Income Tax

December 17, 2011

Charges paid to Stock Exchange viz. VSAT charges, lease line charges, Transaction charges are in the nature of reimbursement of charges paid by the Members of Stock Exchange in lieu of infrastructure and trading facilities - Provisions of section 194J are not attracted. .... - HC

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  1. TDS on VSAT charges - Since the VSAT charges paid do not have any element of income, deducting tax while making such payments do not arise - AT

  2. TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges

  3. TDS liability on transaction charges paid to stock exchange - transaction charges are concerned, the assessee was liable to deduct TDS u/s 194J - AT

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

  5. TDS u/s 195 - whether reimbursement of lease line charges does/does not qualify as Royalty under Article 12 of India UK Treaty – held no - HC

  6. Depreciation - the claim of assessee to claim depreciation on demutualization or corporatization of the stock exchange of the Bombay Stock Exchange Card was not...

  7. Lease line charges - VAT or service tax - since a subscriber of a lease line does not become the owner of the line either by control or by possession and hence such...

  8. Stock broker which requires multiple registrations to operate on more than one stock exchange(s) or a single registration will suffice for all the stock exchanges -...

  9. TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

  10. TDS on Transaction charges paid to the stock exchanges u/s 194J - liable to deduct tax at source while crediting the transaction charges to the account of the stock...

 

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