Home Highlights November 2015 Year 2015 This

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1. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

2. TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area...

3. Contract to maintain operation theatre and surgical equipments, RO system, CT Scan Machine, MRI machine, Lift, Sterlisation and Medical equipments - TDS under Section...

4. Addition of payment made for legal professional charges - CIT(A) observed that payments do not relate to the professional services received by the assessee but other...

5. TDS u/s 195 - payment for time charter higher charges are Royalty u/s 9(1)(vi) - The Tribunal held that the payments made by Jaisu Shipping Co. Pvt. Ltd. for hiring...

6. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

7. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

8. The Instruction No. 08/2024-Customs issued by the CBIC, discusses the exemption for importing high-end and high-value used medical equipment, excluding critical care...

9. Depreciation @ 60% on medical equipment as computers - computer controlled medical equipment can not be equated with computers - normal depreciation to be allowed - AT

10. Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional...

11. 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...

12. Disallowance of payment of professional fee to the directors - allegation of paying excessive remuneration to the directors - services provided by the directors towards...

13. Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about...

14. Aircraft lease charges - lease charges were to include maintenance charges and AIL was under obligation to maintain and repair the aircrafts as part of the lease...

15. Refund - Unutilized CENVAT credit - 100% EOU - bank charges, courier and clearing charges and other professional service charges, computer maintenance, clearing charges,...