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 January 2015 Year 2015 This

Tax Collection at Source' (TCS) - The provision does not draw ...

Income Tax

January 19, 2015

Tax Collection at Source' (TCS) - The provision does not draw any distinction between 'Timber grown in India' and the 'Timber imported' from abroad - importer of timber selling the same in India is liable to collect tax at source - HC

View Source

 


 

You may also like:

  1. TCS - Sale of sawn timber does not fall under the ambit of tax collection at source within the meaning of section 206C - AT

  2. Whether Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. are group companies under FTP.

  3. Collection of tax at source by Tea Board of India – determination of value - collection of TCS from the sellers (i.e. tea producers) and collection of TCS from the auctioneers

  4. TCS u/s 206C - sale of forest produce, not being timber or tendu leaves - waiver from collection of TCS - matter remanded back for reconsideration - AT

  5. Administrative support agreement with various Tata companies - prior to 01/07/2003, the services rendered by the appellant do not merit classification under “Management...

  6. Tax Collection at Soruce (TCS) - Addition u/s 206C(6)/206C(7) - whether the Swan timber is different from timber - if the timber is being sized, sawn into logs of...

  7. Increased TCS rates to apply from 1st October, 2023 - Important changes w.r.t Liberalised Remittance Scheme (LRS) and Tax Collected at Source (TCS)

  8. 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

  9. Constitutional validity of Tax Collection at Source (TCS) u/s 206C - statute does not breaches any constitutional provision - petitioners, when they are buying timber to...

  10. Refund of cenvat credit - Export of services are not - providing 'scientific and technical consultancy service' to clients located outside India - place of performance...

 

Quick Updates:Latest Updates