Home Highlights April 2013 Year 2013 This

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1. TDS u/s 194C - Disallowance of freight expenses - No TDS was deducted - the AO has noted that a separate truck was engaged in almost all cases of transportation,...

2. TDS u/s 194C - works contract - existence of contract - We do not agree with the contention of the assessee that there is no written contract or oral contract with the...

3. TDS u/s 194C - separate contracts or composite contract - essentially it was only the main contract for construction of refinery - TDS liable to be deducted on the whole...

4. TDS - the labour contract given by the assessee is in the nature of separate contract of work and assessee was not liable to deduct TDS under the provisions of section 194C - AT

5. TDS - when hiring of trucks and payment thereof was not in consequence upon any written or oral agreement, the natural outcome is that the provisions of section 194C,...

6. TDS u/s 194C - we cannot absolve the assessee from the liability to deduct tax at source merely on the ground of there existing no written contract.

7. TDS u/s 194C - Disallowance of 'Vehicle Hire Charges' and 'Loading and Unloading Charges' - Looking to the provisions of Section 194C of the Income Tax Act, 1961 if the...

8. TDS u/s 194C - tds liability - truck operators - Section 194C(2) had no application in the circumstances of the case when the union was merely acting in representative...

9. TDS u/s 194C – Supply contract – TDS on Contract for sale – respondents shall not deduct income tax from the bills of the petitioners towards supply of salt - HC

10. TDS u/s 194C - Composite contract - tax was required to be deducted only from that labour portion of the contract - no TDS on material portion - HC

11. Tds u/s 194C - non deduction of tds on hamali charges paid to daily labourers employed by the assessee -Just because the payments are made through the mestri, the A.O....

12. TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

13. 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...

14. TDS u/s 194C - the assessee was not liable to deduct TDS u/s 194C of the Act where it acted as a facilitator or intermediary between client and truck owner and that...

15. 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...