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 December 2014 Year 2014 This

TDS - Supply of printed tobacco packing material was a sale and ...

Income Tax

December 15, 2014

TDS - Supply of printed tobacco packing material was a sale and could not be considered as a ‘works contract’ and tax was not required to be deducted u/s 194C - AT

View Source

 


 

You may also like:

  1. Non deduction of TDS - purchase of printed material - contract for work and labour or contract for sale - provisions of section 194C are not applicable - AT

  2. TDS u/s 194C - non-deduction of tax on the payment of supply of printed packing material - transaction on account of supply of printed packing material to the assessee...

  3. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  4. TDS - printing of question papers - The purchase of pre-printed material from the printer therefore amounts to contract for sale and not ‘work’ as defined in section 194C(1) - AT

  5. Deduction u/s 40a(ia) - Works contract - Material for the labels was procured by the printer though the specification of the printing material was given by the...

  6. Imposition of tax - Packing material used for packing the clothes - tax not imposable on packing material used for packing the clothes - HC

  7. Tax liability on packing charges - when charges on packing also was included in the Cement Control Order as part of the sale price, the question of deduction did not arise - HC

  8. TDS u/s 194C - works contract - purchase of packing material with trade name, logo, particulars of product and other information printed on it - there is no works...

  9. Works contract - Printing press - tax assessed by the assessing authority on the value of ink and processing material as normal chemical is justified. - HC

  10. Constitutional validity - works contract - levy of sales tax for processing and supply of photographs, photo prints and photo negatives - levy with retrospective effect...

 

Quick Updates:Latest Updates