Tax deduction at source - electricity transmission charges - use ...

Electricity Transmission Charges Not Considered Rent; No Tax Deduction at Source u/s 94I.

December 26, 2011

Case Laws Income Tax AT

Tax deduction at source - electricity transmission charges - use of an asset vs benefit from an asset - TDS u/s 94I - Such payment for the services of transmission of electricity can't be qualified as rent..... - AT

View Source

← Previous Next →

Tax deduction at source - electricity transmission charges - use ...

Electricity Transmission Charges Not Considered Rent; No Tax Deduction at Source u/s 94I.

December 26, 2011

Case Laws Income Tax AT

You may also like:

Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement...

Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

The AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal supply of "renting of immovable property"...

TDS u/s 194C or 194I - short deduction of TDS - CAM charges Maintenance Charges along with Rent - the CAM charges paid by the assessee did not form part of the actual...

Deduction on Payment basis u/s 43B - electricity charges to the APSEB cannot be termed as "fees" - electricity charges are in the nature of statutory liability -...

Additions u/s 30 - deduction of Lease Equalization Charges - type of lease undertaken- scope of accounting standards - AO noticed that, assessee has created Rent...

Liability of GST - landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant - Is...

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

TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not...

Electricity meter installed in consumers premises and hire charges collected – no service tax

Exemption from service tax or not - activities relate to transmission and distribution of electricity - These services are not provided independently and are part of the...

Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges,...

Warehousing charges paid to C&F agents - whether were in the nature of commission liable for deduction of tax @ 10% u/s 194H or as ‘rent’ liable for deduction of tax @...

TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

Quick Updates: