TDS liability - Furnishing of PAN by the transporters (GTA) - ...

Case Laws Income Tax

June 30, 2018

TDS liability - Furnishing of PAN by the transporters (GTA) - section 194C(6) and 194C(7) are independent of each other and cannot be read together to attract disallowance u/s. 40(a)(ia) of the Act r.w.s. 194C of the Act.

View Source

← Previous Next →

TDS liability - Furnishing of PAN by the transporters (GTA) - ...

Case Laws Income Tax

June 30, 2018

You may also like:

Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators furnish their PAN to the person responsible for making payments - non furnishing of details obtained in...

Revision u/s 263 - non-deduction of TDS on freight - failure to furnish Form 26Q - A perusal of the file of the ld. Pr. CIT reveals an “Office Note” appended to the...

TDS u/s 194C - payment to transporters - disallowance made u/s 40(a)(ia) - It is not clear from the records as to whether the assessee had indeed submitted the PAN of...

TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is...

TDS u/s 194C - transportation charges paid during the year - The need to furnish declaration from the contractor’s being owners of less than 10 vehicles has been...

Exemption from TDS u/s 194C(6) - lorry hire charges - Even assuming that the assessee had not furnished the particulars as required under Sub-Section (7) of Section 194C...

TDS u/s 194C - Payment on account of freight expense - the statutory obligation to furnish the information regarding receipt of PAN and non-deduction of TDS is a fall...

TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to...

TDS u/s 194C - freight - non-furnishing of the PAN to the prescribed income tax authority within the prescribed time as per the provision of sub section 7 of the section...

TDS u/s 194C - non deduction of TDS from the payments made to transporters - relief u/s 194(6) - non-filing of the statutory form as required u/s 194C(7) - On seeing...

Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,...

TDS on GTA Services - If the assessee complies with the provisions of Section 194C(6), no disallowance u/s 40(a)(ia) of the Act is permissible, even there is violation...

TDS u/s 194C - payment to harvesters/transporters - the payments made by the assessee were not made on behalf of the farmers, in such scenario, there is a strict...

Amends Rule 6 of the Cenvat Credit Rules, 2004 - Rate of amount of reversal of Credit increased from 6% to 7% - Notification

TDS liability on freight expenses u/s 194C - once the assessee is in receipt of PAN and has not deducted TDS, it has complied with the first statutory obligation cast...

Quick Updates: