Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Unexplained cash credit u/s 68 - onus to prove...     TaxTMI    Validity of Show Cause Notice and the consequential...     TaxTMI    Regular Approval u/s 80G(5) - Constitutional...     TaxTMI    Settlement applications u/s 245C (1) - “full and...     TaxTMI    Attachment order - SCN was not uploaded on the...     TaxTMI    Validity of assessment order of GST demand -...     TaxTMI    Condonation of delay in filing returns - due to...     TaxTMI    Carry forward of excess payment of tax as ITC for...     TaxTMI    Refund of service tax on Ocean Freight - Precedents...     TaxTMI    Violation of principles of natural justice -...     TaxTMI    Quantification of pre-deposit of 20% before filing...     TaxTMI    Validity of action taken by the GST officers in...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     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 June 2015 Year 2015 This

Reimbursement of the expenditure does not generate any income in ...

Income Tax

June 19, 2015

Reimbursement of the expenditure does not generate any income in the hands of the recipient and consequently there was no requirement of deduction of TDS and consequently the provisions of section 40(a)(ia) could not be invoked - AT

View Source

 

← Previous Next →

 

You may also like:

  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. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  3. Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is...

  4. Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  5. Reimbursement of salary expenses of employees to the sister concern, who were deputed by the sister concern to the assessee does not require deduction of tax at source.

  6. TDS - it is not possible to accept the contention that reimbursement of salary coupled with other reimbursement of international and domestic travel is reimbursements of...

  7. Deduction of expenditure incurred in earning income u/s 56 - assessee is a Thrift and Credit Society - the source is inextricable to the nature of the expenditure -...

  8. Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes...

  9. Liability to deduct tax at source u/s 194LA or u/s 194IA - payments of compensation for acquisition of land - income is exempted in the hands of recipients - No TDS liability - HC

  10. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

 

Quick Updates:Latest Updates

F: Man power supply to Poultry Farm - Taxable or exempt
F: iterest liability
N: Seeks to extend the due date for filing of FORM GSTR-1, for the month ...
N: State Government notifies special procedure by a registered person eng...
H: Inclusion of gender specific infrastructure facilities - The Trade Not...
H: The Ministry of Finances recent notification amends the FEMA (Non-debt...
H: Adjustments in Excise Duty for Petroleum Crude: Notification No. 12/20...
H: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Export of Onions to Sri Lanka and UAE. - The issuance of Notification ...
H: The Notification No. 06/2023 issued by the DGFT imposes port restricti...
H: Special procedure by a registered person engaged in manufacturing of t...
H: Service of SCN - Breach of principles of natural justice - intimation ...
H: Rectification petition - Validity Of Order passed - discrepancy betwee...
H: Validity of assessment order - Violation of Stay Order against the ope...
H: Denial of Input Tax Credit (ITC) - Proof of movement of Goods (E-way b...
H: Validity Of Order passed u/s 73 of the Central Goods and Services Tax ...
H: Validity of Communication over Email - The petitioner claims that noti...
H: Validity Of assessment order passed - SEZ unit - Supply of services wi...
H: Maintainability of Writ Petition since GST Appellate Tribunal not cons...
F: Section 16(4)
A: REJECTION OF APPLICATION FOR INSOLVENCY RESOLUTION PROCESS OF PERSONAL...
A: Right to personal hearing and Right to object the SCN cannot be compro...
N: Foreign Exchange Management (Non-debt Instruments) (Third Amendment) R...
F: Section 73(11)
N: Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th ...
N: Seeks to rescind Notification No. S.O. 261 dated the 05th October 202
N: Seeks to extend the due date for filing FORM GSTR-1 for the month of M...
A: Optimizing Efficiency: The Crucial Role of Integrating Inventory Accou...
A: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
A: If an Assessee deposits all taxes, interest, etc. and complies with ot...