Home Highlights November 2015 Year 2015 This

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1. Classification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - printing books - the Pattadar Pass Book cum Title Deed is not a document of title...

2. TDS u/s 194C on running a study centre through various licensees or franchisees - HC

3. TDS u/s 194H - non deduction of TDS commission paid to Primary Agriculture Co-operative Society (PACS) The Tribunal analyzed guidelines issued by the State Government...

4. TDS u/s 194H - incentive paid to various parties - Non deduction of tds - the retailers held the goods on their own behalf and not on behalf of the assessee and...

5. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

6. Classification of goods - article of stationary or not - activity of printing - Pattadar pass book cum title deed (document of title) - Composite supply or not - The...

7. TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

8. TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of...

9. TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not deducted on pigmy deposits commission - the authorities below could not have treated the payment made by...

10. TDS u/s 194H - The payment of commission though mentioned in receipt issued by the franchisee/commission agent does not amount to discharge an obligation by an...

11. TDS u/s 194H - commission payment - rendering medical services - to fall within the explanation to Section 194H, the commission payment must have been received by a...

12. TDS u/s 194H - Commissioner (Appeals) correctly held that the transaction between the assessee and the stockiest is in the nature of sale. Therefore, there is no need to...

13. TDS u/s 194H - commission or discount - the sale of recharge voucher coupons and starter kits and the discount offered to the distributors would not attract TDS...

14. Validity of order of lower court for release of goods / return of goods to the accused - Smuggling - yellow coloured metallic bars believed to be gold of Foreign origin...

15. TDS u/s 194H - disallowance u/s 40(ia) - discount to the distributors for starter packs and recharge coupons for its prepaid services - apart from CIT(A)’s order setting...