Home Highlights April 2013 Year 2013 This

You may also like:

1. C&F agent service - mere procuring or booking orders for the principal by an agent on payment of commission would not amount to providing C&F Agent Service. - AT

2. TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

3. Demand of service tax - C & F are agent services - mere booking of orders for the principal by an agent on commission basis is not covered under C & F agent services - AT

4. Classification of Services - Though they have been entrusted with the responsibility of receiving the goods at railway siding and storing the same in the godown as also...

5. Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made...

6. Disallowance of service charges/commission payment - The assessee had admittedly appointed these agents to whom the payments were made to properly execute the sales...

7. Addition u/s 40(a)(ia) - Non deduction of TDS on freight expense - non-residents ship owners/charters - the relation between the assessee and the agent was that of a...

8. TDS u/s 195 - withhold tax on the payments made to the MRI company - assessee contended that it is acting as a collection agent on its behalf - Neither the assessee nor...

9. Demand of service tax - Exemption to the principal would be available to the agent also.

10. Disallowance on account of payment of commission for obtaining supply order from government agencies - The assessee has submitted complete details including PANs of the...

11. TDS on payment to non-residents - disallowance of sales commission to foreign agents - income from services of the non-residents of procuring orders are not chargeable...

12. TDS on Payments made to agents for procuring advertisements - Trade discount OR commission – Tribunal has not considered all the aspects/questions in proper perspective...

13. TPA - CIT(A) has examined the agency agreement and held that that certain adjustments on account of functional differences between a person who acts as ‘principal to...

14. TDS on the activity of super stockist of Chemists & Druggists - Principal to Principal relationship or Principal to agent relationship

15. TDS u/s 195 - the opinion that payment by the assessee to ASL for procuring and distributing copyrighted software on principal to principal basis could not be treated as...