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Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

TDS u/s 194H - assessee has not deducted TDS on payment of ...

Income Tax

December 31, 2015

TDS u/s 194H - assessee has not deducted TDS on payment of credit card service charges - There is no such relation between the bank and the shop keeper, which establishes the relationship of a principal and commission agent - no TDS is required - AT

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  1. 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

  2. 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

  3. Whether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision for tax deducted at source under section 194H - held yes - HC

  4. Levy of service tax on interest charged by credit card company for late payment of dues - prima facie in favor of assessee - stay granted - AT

  5. TDS provisions u/s 194H - credit card charges - payments to banks for utilization of credit card facilities are in the nature of bank charges and not commission and,...

  6. TDS u/ s 195 - Assessee Company was not liable to deduct the tax at source on the bank guarantee commission paid to a foreign bank - AT

  7. TDS u/s 194H - commission or brokerage - amount retained by Banks/ Credit Card Agencies - assessee was not required to deduct TDS on charges retained by Bank / credit...

  8. TDS - card swiping machine is used - HDFC Bank collects money from paying bank of the customers who use the credit card and gives credit to the Account of the assessee...

  9. Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is...

  10. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

 

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