TDS u/s 194H - Commission paid to TPL in relation to Mutual Fund ...

Income Tax

April 7, 2014

TDS u/s 194H - Commission paid to TPL in relation to Mutual Fund Schemes - services which were rendered in relation to a transaction in 'securities' stood excluded from the definition of “brokerage or commission“ u/s 194-H - HC

View Source

← Previous Next →

TDS u/s 194H - Commission paid to TPL in relation to Mutual Fund ...

Income Tax

April 7, 2014

You may also like:

TDS u/s 194H - sub- brokerge paid in connection with the services rendered in the course of business of buying and selling of units of mutual fund or in relation to...

TDS u/s 194H - The services rendered for sale of mutual fund units cannot be covered by the scope of Section 194 H. - AT

Liability of Service Tax – direct service tax liability or not due to reverse charge on recipient of services – Appellant was not distributor of mutual fund or agent...

TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of...

Interest incurred claimed as a deduction u/s. 57(iii) out of interest earned from mutual funds - In our opinion, unless funds are borrowed for making deposit to earn...

Payment due for the services rendered to the unitholders prior to the winding up - Even if a distributor renders some services to the unitholders after publication of...

TDS u/s 194H OR 192 OR 194J - Disallowance of commission paid to director u/s 40(a)(ia) - where commission is paid to directors as per their terms of employment for work...

TDS u/s 194H - non deduction of TDS commission paid to Primary Agriculture Co-operative Society (PACS) The Tribunal analyzed guidelines issued by the State Government...

Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

TDS u/s 194H - commission payment - rendering medical services - to fall within the explanation to Section 194H, the commission payment must have been received by a...

Disallowance of CENVAT Credit - activity of purchase and sale of units of Mutual Fund Schemes - trading (exempt) services or not - the activity of redemption and...

Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

Redemption of units of mutual funds - capital gain or business income - the intention for purchase of mutual funds was only for the purpose of investment and held for...

TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

TDS u/s 194H - advertisement agencies - what is liable for TDS is commission of brokerage and not the incentives given on the basis of principal to principal relations - HC

Quick Updates: