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Income Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Payment of commission to relatives for the services rendered by ...

Income Tax

May 22, 2013

Payment of commission to relatives for the services rendered by them for promoting sales. - genuineness of commission established - deduction allowed - HC

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  1. Product Development Expenditure incurred in the ordinary course of business for promoting existing brands, sustaining market and to push up the sales is Revenue expenditure

  2. The machinery given to doctors for demonstration purposes is also a part of promoting sale of the said machinery - held as revenue expenditure and not capital asset - HC

  3. Addition u/s 40A(2)(b) - payment sub-contractors who are the relative of the partners - the authority had rightly disallowed the expenditure so claimed by the assessee - HC

  4. Power of attorney (GPA) to non relatives in respect of immovable property - payment of full stamp duty in case of GPA - Indian Stamp Act, 1899 - Decided in favor of revenue - SC

  5. Place of provision of service - business of promoting/ selling medical equipments and also rendering after sales services like installation, commissioning etc. in India...

  6. Article 13 of the DTAC between India and France - Services rendered on marketing, strategy and training to optimize sales techniques come within the purview of...

  7. Classification of services - when lumpsum work is agreed upon to be rendered on rate contract payment, the same would not amount to manpower recruitment or supply agency service.

  8. Constitutional Validity of Levy of Service tax on lotteries promoted and marketed by clients - Discount or commission received by the petitioners is nothing but...

  9. Business Auxiliary Services - rebate received from the postal department - It cannot be treated as a commission or an amount received for promoting the postal services.

  10. Cenvat Credit - input services - receipt of advertisements services for promoting the mutual fund - Availment of credit on brokerage fee - credit allowed as eligible - AT

 

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