Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2011 Year 2011 This

TDS - since the TDS provisions under section 194J in relation to ...


Section 194J: TDS on Royalty Payments Applicable from July 13, 2006; Disallowance u/s 40(a)(ia) for Non-Compliance.

November 4, 2011

Case Laws     Income Tax     AT

TDS - since the TDS provisions under section 194J in relation to royalty were applicable only from 13-7-2006 only the payments made for the period from 13-7-2006 onwards will be disallowed under section 40(a)(ia) for non-deduction of tax at source .... - AT

View Source

 


 

You may also like:

  1. TDS u/s 194J - payment to distributors on revenue sharing basis - neither fee for professional or technical services nor royalty - TDS not deductible - no disallowance...

  2. TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J...

  3. Disallowance of depreciation on computer software u/s 40(a)(ia) - assessee had purchased software but had not deducted TDS u/s 194J of the Act on the payment for its...

  4. The Appellate Tribunal addressed the issue of Tax Deducted at Source (TDS) under section 195, specifically disallowance under section 40(a)(i) for payments labeled as...

  5. TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

  6. TDS u/s 194B or 194BB - disallowance in respect of payment of stake money u/s 40(a)(ia) -'stake money' is not liable to TDS u/s 194B of the Act. - we also hold that...

  7. Disallowance u/s 40(a)(ia) on payment of salary - TDS u/s 192B - in Section 40(a)(ia), the word “Salary” have not been incorporated - no disallowance

  8. The assessee company made payments for IT service charges to a foreign entity without deducting tax at source (TDS) u/s 195. The Assessing Officer treated these expenses...

  9. Disallowance u/s 40(a)(ia) - the TDS provisions will be applicable only when the services are utilized, respective payments made directly to the service provider. In...

  10. Short deduction of TDS - Disallowance u/s 40(a)(ia) - payment to sub-contractors - default u/s. 201 - where tax was deductable u/s. 194J but was actually deducted u/s....

  11. 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...

  12. TDS u/s 195 - DTAA between India and US - disallowance u/s 40(a)(ia) - the assessee did not acquire any right from Amazon for which the payments have been made but the...

  13. The Appellate Tribunal addressed issues u/s 40(a)(ia)/43B regarding disallowance for provisions made for unfinished work claimed as expenditure. CIT (A) upheld AO's...

  14. Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the...

  15. TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was deducted but the section 194IB was mentioned wrongly instead of section 194I(b) - The Tribunal ruled in...

 

Quick Updates:Latest Updates