Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    GST Notifications on COVID-19 Deadline Extensions...     TaxTMI    Gold and Silver Import Regulations Updated: 13...     TaxTMI    Government Clarifies Tax Treatment for Co-Insurance...     TaxTMI    Procedural Flaws Invalidate GST Tax Order, Restore...     TaxTMI    GST Registration Cancellation Upheld: Failure to...     TaxTMI    Contractual Delay Penalties Upheld: Liquidated...     TaxTMI    Tax Liability After Death: Section 93 Requires...     TaxTMI    Late Fee Clarification for GSTR-9C: Mandatory...     TaxTMI    Govt Amends PMLA to Empower Indian Cyber Crime...     TaxTMI    Tax Exemption for Mysore Palace Board Under Section...     TaxTMI    Travelers Can Carry Limited Agarwood Products...     TaxTMI    Interim Relief Granted: Tax Notifications...     TaxTMI    Legal Proceedings Against Deceased Person...     TaxTMI    Legal Challenge Succeeds: GST Seizure Invalidated...     TaxTMI    Ex Parte Tax Assessment Invalidated: Procedural...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

TDS not deducted on export commission paid -Section 9 of the Act ...


High Court Rules TDS Not Required on Export Commission Payments; Section 9 & Section 195 Not Applicable.

September 3, 2014

Case Laws     Income Tax     HC

TDS not deducted on export commission paid -Section 9 of the Act is not applicable to the case, Section 195 of the Act does not come into play - HC

View Source

 

← Previous Next →

 

You may also like:

  1. Allowance of Tax Deducted at Source (TDS) claimed by a "Kaccha Aaratiya" (commission agent) engaged in selling agricultural produce on behalf of farmers. The key points...

  2. Section 40((a)(ia) refers to commission payable to a resident. Hence, this provision is not at all applicable. Section 40(a) is applicable in respect of payments to...

  3. TDS u/s 195 - export commission paid to foreign parties - the payment of commission are made to non-resident overseas agents who have no PE or business activities in...

  4. TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

  5. Commission income belonged to the HUF or assessee - Referring to TDS Certificate issued by Ajnara India Ltd. showing TDS on commission paid to HUF of the assessee and...

  6. 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...

  7. Disallowance of export commission paid by the assessee - allowable business expenses or not? - Despite the substantial increase in commission compared to the preceding...

  8. The ITAT Mumbai ruled on TDS u/s 195 regarding commission paid to foreign agents for procuring export orders. The assessee paid commission to non-resident agents outside...

  9. TDS under section 194H – assessee had paid commission to HDFC on payments received from customers who had made purchases through credit cards - TDS is not required - HC

  10. TDS u/s 194H - Commission / brokerage on Air Tickets - Supplementary Commission - Non deduction of tax at source (TDS) at 10% plus surcharge - In light of the consensus...

  11. If a person pays commission to the non-resident no TDS deduced from the payment - AT

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

  13. Reverse charge mechanism on commission paid to foreign commission agents does not attract service tax liability. Documentary evidence shows no direct payment made to...

  14. 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...

  15. This notification amends the export policy condition for cough syrup under Chapter 30 of Schedule-II (Export Policy) of ITC (HS) 2022. The existing policy mandated...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Corporate Merger Complicates Tax Appeal Withdrawal: Navigating PAN, TA...
F: Free Replacement of Defective Exported Goods: Navigating Customs, GST,...
T: Cooperative Societies Get Simplified 22% Tax Rate, Forgoing Deductions...
F: Taxpayer Wins IGST Refund Claim After Identifying Overpayment and Corr...
F: Company Surrender of Tax Accounts Demands Precise Documentation and Cl...
F: Carried Interest Tax Analysis: Investment Managers Face 18% GST on Fun...
T: Proposed Income Tax Bill 2025 Introduces Simplified Tax Structure with...
T: New Manufacturing Tax Regime Offers 15% Rate for Companies Incorporate...
A: Comprehensive Guide to GST Appeal Filing: Procedural Steps, Verificati...
A: Small Business Tax Strategy: Maximize Deductions Under Income Tax Act ...
A: One-Person Companies Must Submit Annual Returns via MGT-7 and AOC-4 to...
A: Cannabis Seized: Strict Interpretation of 'Ganja' Excludes Seeds and L...
A: Trademark Ownership Transfer in India: Comprehensive Documentation and...
A: Trademark Ownership Transfer: Navigating Complete, Partial, and Goodwi...
A: Digital Revolution Challenges: Empowering India's MSMEs Through Strate...
A: Parts and Components Classification: Navigating Customs Tariff Complex...
A: Musical Performance Rights: Navigating Copyright Complexities in India...
A: Nano Drug Innovations Navigate Complex Patent Landscape, Balancing Sci...
A: Exporters Must Realize and Repatriate Full Export Proceeds within 9-15...
A: Patent Rights Unveiled: Novel Inventions, 20-Year Protection, and Bala...
A: Patent Registration in India: Navigating Prior Art Search, Application...
H: GST Demand Notice Upheld: Petitioner's Delayed Challenge Rejected Due ...
H: GST Show Cause Notice Resolved: Petitioner Granted 15-Day Window to Re...
H: Judicial Review Invalidates Goods Detention Order Due to Procedural In...
H: GST Demand Upheld: Appellant's Challenge Rejected Due to Procedural La...
H: GST Registration Cancellation Order Overturned: Procedural Flaws and L...
H: Legal Challenge Fails: Tax Assessment Order Upheld After Comprehensive...
H: Suppliers Win Partial Relief in GST Registration Dispute, Procedural V...
H: Statutory Notice Defect Invalidates Tax Proceedings, Mandates Correcti...
H: GST Input Tax Credit Challenge Rejected: No Procedural Prejudice Found...