TDS u/s 194I or u/s 194C - The assessee had no interest i.e. as ...

Income Tax

July 11, 2015

TDS u/s 194I or u/s 194C - The assessee had no interest i.e. as a lessee or sub-lessee or tenant in respect of the buses which were being used for transportation of the employees. - The existence of landlord/ tenant relation or licensor/licensee is a must before the payment in question can be termed as a rent - AT

View Source

← Previous Next →

TDS u/s 194I or u/s 194C - The assessee had no interest i.e. as ...

Income Tax

July 11, 2015

You may also like:

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

Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

Interest u/s 234B is not chargeable since ECB interest received by the assessee from the borrowers was subject to tax deduction at source u/s 195 - AT

Income from house property - Deduction of Interest paid on security deposit received from the tenants - these interest bearing deposits has been utilized for repayment...

Interest on refundable security deposit from the tenants - interest income earned by the assessee company is chargeable to tax as business income - AT

TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court...

TDS u/s 194C - The assessee having made the payments on behalf of its clients, there is no liability to deduct tax at source on the assessee - AT

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...

TDS u/s 194C - we cannot absolve the assessee from the liability to deduct tax at source merely on the ground of there existing no written contract.

Quick Updates: