Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Money Laundering - The petitioner sought exemption...     TaxTMI    Refund with interest - statutory period of 60 days...     TaxTMI    Levy of penalty - Compliance with the E-Way bill as...     TaxTMI    Illegal arrest or not - detention for more than 24...     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     TaxTMI    Validity of reduction of fine and penalty -...     TaxTMI    Addition u/s 68 - burden of proof - share...     TaxTMI    LTCG - exemption claimed u/s 54F - fractional...     TaxTMI    Validity of assessment order - Best judgment...     TaxTMI    Nature of land sold - agricultural land - distance...     TaxTMI    The Allahabad High Court addressed the denial of a...     TaxTMI    Condonation of delay in filing income tax return...     TaxTMI    Service of SCN - plea of not having accessed the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2017 Year 2017 This

TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed ...

Income Tax

August 23, 2017

TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed as a facility which is provided to facilitate hosting of a website, therefore, the fee provided by the assessee for availing such service cannot be characterized as a ‘as a fee for technical service’ - No TDS liability.

View Source

 

← Previous Next →

 

You may also like:

  1. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

  2. Non-deduction of TDS on transaction charges on payment made to Stock Exchanges - transaction charges are in the nature of payments made for facilities provided by the...

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

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

  5. TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC

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

  7. 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...

  8. Denial of exemption u/s 11 - Assessee is claimed to be a trust carrying on activities of providing swimming pool facilities for aquatic events and training and...

  9. TDS u/s 195 - payment made towards web hosting charges to Amazon Web Services LLC (USA) - Indo-US DTAA - Even if the retrospective amendment is held to be applicable,...

  10. Annual web hosting charges treated as prior period expenses – AO is directed to verify and examine the claim of the assessee - AT

  11. Levy of GST - recoveries made from the employees towards providing canteen facility and towards providing bus transportation facility - the applicant is not liable to...

  12. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

  13. Levy of GST - Composite supply or not - Various services provided to employees - The Authority concluded that GST is applicable on the amount charged to employees for...

  14. Taxability of payment received by Non-Resident for providing web hosting services to Indian entity, with all back up, maintenance, security and uninterrupted services -...

  15. 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...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: notice u/s 73 converted to 74
F: Partner Remuneration
H: Jurisdiction - power of Joint Commissioner (Investigation) Enforcement...
H: Valuation of export goods - Iron Ore Fines - transaction value - FOB p...
H: Foreign Tax Credit (FTC) u/s 90 r.w. Article 25 India US Treaty (DTAA)...
H: Levy of GST on Extra Neutral Alcohol (ENA) supplied by the petitioner ...
H: Liability to pay Service Tax when the main contractor has already paid...
H: Implementation of the Resolution Plan and change in management and con...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
H: Addition u/s 50C r.w.s. 56(2)(vii) (b) - the buyer of the property - T...
H: Cancellation of warehouse licenses - Penalty u/s 117 - The Tribunal fo...
N: Seeks to impose Anti-dumping duty on import of Pentaerythritol from Ch...
H: Freezing the Demat Accounts of the petitioners - The Calcutta High Cou...
H: Assessment against non existent company - name of company struck off b...
H: Computation of capital Gain - Disallowance being expenses towards the ...
H: CENVAT Credit - exempt service or not - amount of interest received by...
H: Levy of safeguard duty - Determination of effective date and time of i...
H: Dishonour of Cheque - vicarious liability - Whether service of notice ...
H: Defreezing of bank accounts - Implication of Non-Reporting of Seizure ...
A: ITC is not available for the construction of the immovable property fo...
A: CORE BANKING SYSTEM
A: Liability to pay GST under RCM goes beyond taxable territory
F: composition dealer - DRC - 01
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
A: Deciphering GST Notification: Tax Implications of Corporate Guarantees
A: Tax leviable at 12 percent on Mango Pulp from the beginning of GST
A: ONUS IS ON THE PART OF SERVICE PROVIDER TO PROVE THAT THE SERVICES ARE...
A: GSTR 2A and GSTR 3B during 2018-19
A: Delhi Court rules against ITC denial to NBFCs’ recovery agents.