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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Withholding of tax - The software has been purchased from ...

Income Tax

August 12, 2015

Withholding of tax - The software has been purchased from Microsoft, the cost of which has been distributed amongst all the group entities. It is pure case of reimbursement of cost and admittedly, there is no mark-up - No TDS u/s 195 - AT

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  1. Nature of activity - sale or service - The appellant procured COA/stickers/labels under a Microsoft OEM Customer License Agreement, affixing them to Thin Clients...

  2. Sale of software / download of software - (a) If the software is to be supplied by way of electronic download of software, which involves provision of service and hence...

  3. Head Office distributed credit - The input service distributor can distribute the Service Tax paid on input services amongst its various units only if such services are...

  4. Nature of purchase of software - software purchased by assessee for ultimate export either as embedded software or as part of project undertaken by it cannot be...

  5. Addition on account of software purchase - software was purchased and subsequently sold to customer and was not used by the assessee - addition deleted - AT

  6. Classification of services - Information Technology software services or not - sale of canned software with license and condition to upgrade the said software - The...

  7. Misuse of PAN - Rival group has been using the same Permanent Account Number (PAN) - Under the Income Tax Act, 1961 only one Permanent Account Number is issued to an...

  8. Reimbursement of invoices paid for the licensed software downloaded of M/s. Microsoft Inc., USA - There is no evidence that while routing the payment, the group concern...

  9. Assessment of trust - surplus distributed among the members - The share of every beneficiary is quantified. - the assessee trusts and the SHGs are inter-related and they...

  10. Taxability of Bogus purchase - Estimation of profit - in cases where purchases are not proved with necessary evidences, only profit element embedded on those purchases...

 

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