Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

TDS u/s 194C - organisers purchase seeds from farmers on behalf ...

Case Laws     Income Tax

July 23, 2019

TDS u/s 194C - organisers purchase seeds from farmers on behalf of company - it is established that the company has not made any payment to the organizers for the services rendered and the company has also charged the interest for the advances and made only payment for the seed purchased from the organizers - no TDS

View Source

 


 

You may also like:

  1. Levy of Purchase Tax - purchases of such seeds from various farmers - the assessee had made purchases of seeds from the farmers who are unregistered dealers - the...

  2. Capital gain arising on transfer of land - STCG arising out of the transfer of non-agricultural land - real owner - The appellant asserts that the land was purchased on...

  3. 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...

  4. TDS u/s 194C - assessee a sugar manufacturer made payment of harvesting and transportation charges to harvesting and transport contractors on behalf of farmers which...

  5. TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

  6. Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The freight inward charges were part and parcel of the purchase of the goods. It is settled law that the...

  7. Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) from the payment made towards Harvesting charges - assessee is acting on behalf of the farmers for...

  8. TDS u/s 194C - payment of freight charges w/o deducting TDS - tripartite agreement - payment made to the Truck Operator Union (through the assessee company) - The ITAT...

  9. Revision u/s 263 - loss incurred by the Directors - trading activity in F & O undertaken on behalf of the company - The trading of sale and purchase of shares done by...

  10. Intra-state transaction or Inter state sale - CST - transaction of the assesses when the seeds have been procured from the farmers for their onward transmission for...

  11. Inter-state transaction or not - providing of foundation seeds to the farmers, supervision of its growing and dispatch from U.P. to Kota in the State of Rajasthan - The...

  12. TDS u/s 194C - non deduction of tds on catering charges - The provisions of TDS u/s. 194C of the Act are applicable for a works on contract and they do not apply on the...

  13. Disallowance u/s 40A(3) - Cash purchase of paddy - Purchase from the farmer or trader - The status of the seller as farmer or trader is determined by the Mandi Samiti at...

  14. TDS u/s 194C - aspayment to holding company where holding company was to make available to the appellant staff, infrastructure, administrative support and support...

  15. TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

 

Quick Updates:Latest Updates