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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

TDS u/s 194J - amount reimbursed by the Assessee-University to ...

Case Laws     Income Tax

December 21, 2018

TDS u/s 194J - amount reimbursed by the Assessee-University to the affiliated colleges for holding examinations - whether the amount is in the nature of services of professional or technical experties - Held No.

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  2. Scope of supply - activities or services being provided by the University to its affiliated colleges and students - The services provided by the applicant to its...

  3. Non-deduction of tax u/s 194J - in the absence of any material to establish that the affiliated colleges/centres were rendering services of professional or technical...

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  5. TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

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  8. TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

  9. Business expenditure u/s 37(1) - The issue can also be looked into from another angle. Admittedly, the assessee is collecting TDS on behalf of the Government. The TDS...

  10. TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

  11. The case involves TDS issues u/s 194A, 194H, and 194J concerning surplus interest retained by NBFCs. The assessee, a bank, purchased loans from NBFCs with a tripartite...

  12. Validity of Faceless Assessment - Penalty u/s 271(1)(c) - ignorance of an assessee as to his rights - The petitioner is a West Bengal Government aided college duly...

  13. Credit of TDS - it may not always be possible all the time to co-relate a specific amount of TDS with a specific amount of income earned - The claim of the assessee is...

  14. The Appellate Tribunal addressed the issue of refund of excess taxes claimed by the Assessee due to a difference in the amount of TDS and Advance Tax as computed by the...

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