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Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

TDS u/s 194-I or 194J - Amount paid towards Rent and amenities ...

Income Tax

November 7, 2012

TDS u/s 194-I or 194J - Amount paid towards Rent and amenities would not fall in the category of Fee for technical services - AT

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  1. TDS u/s 194J OR 194C - treating annual maintenance contracts “AMC” payments made to various payees as fee for technical services - the amount paid cannot be considered...

  2. TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC

  3. 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

  4. Whether upfront fee paid will fall within the definition of “rent“ as given under Explanation to Section 194-I of the Act - held yes - AT

  5. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

  6. TDS on certain foreign payments - reimbursements of expenses - independent professional service - The case involves a dispute over the classification of services...

  7. 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

  8. TDS u/s 195 - Disallowance of management fee paid by invoking the provisions of section 40(a)(i) - whether payment of management fees cannot be regarded as fees for...

  9. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

  10. TDS u/s 195 - professional services - Fees for Technical Services (FTS) - the definition of “Fees for Technical Services” has to be given a restrictive meaning similar...

  11. TDS U/s 194-J OR 194C - AMC - Rendering of services by using technical knowledge or skill is different than charging fees for technical services - TDS to be deducted...

  12. Income taxable in India - payments received from its India customers on account of Centralized Services - Fee for Technical Services - Fee for included services - The...

  13. Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services...

  14. Income accrued In India - 'Royalty' or 'Fees for Technical Services' under Section 9(l)(vi) and 9(l)(vii) - the payment made by SCB to assessee- company does not fall...

  15. TDS u/s 194J - membership fee for listing and custodian fee paid to a stock exchange would not be covered by the definition of the term "technical services" under...

 

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