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Income Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

TDS u/s 194H - discount allowed by the appellant to the ...

Income Tax

May 26, 2015

TDS u/s 194H - discount allowed by the appellant to the distributors in respect of starter packs and recharge coupons for its prepaid service - since the relationship between the parties is that of an agent and principal, TDS u/s 194H is required to be made - HC

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  1. 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

  2. TDS u/s 194H - disallowance u/s 40(ia) - discount to the distributors for starter packs and recharge coupons for its prepaid services - apart from CIT(A)’s order setting...

  3. The amount of discount offered to prepaid distributor was in nature of commission and liable to tax deduction at source under Section 194H - AT

  4. Valuation - sale of Recharge Vouchers and SIM Cards - Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the...

  5. Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

  6. TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS...

  7. Discount allowed to distributors in respect of prepaid cards - section 194H are not applicable - no TDS liability - AT

  8. Liability for TDS u/s 194H - discount on sale of recharge vouchers (RCVs) and the starter kits by the appellant to its channel partners (distributors/ dealers) - ...

  9. TDS u/s 194H - Supply of SIM card and recharge coupon - expenditure claimed under the head "dealer's scheme and incentives" - The amount is in the nature of...

  10. Levy of GST - Supply of extra packs of Cigarettes without recovering any additional cost from the Distributors - the extra packs of Cigarettes will not be leviable to GST.

 

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