Home Highlights January 2016 Year 2016 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. IT, Estimation of income without rejecting books of accounts is arbitrary, addition made by AO deleted

3. TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

4. Disallowance of Payment Labour Charges - addition made as payment is supported by self-made vouchers and have no signature of recipients - The Tribunal, based on a...

5. TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

6. TDS u/s 194C - payment was made to goldsmiths for making charges - The payment made was less than ₹ 20,000/- and aggregate payment does not exceed the sum of...

7. TDS u/s 194C or 194I - Payment made towards studio hire charges - the studios would charge the hire charges for using the studios setup on hourly basis and provides...

8. Addition u/s 68 - non maintenance of books of accounts - There was no actual credit of cash or otherwise received by the assessee. No entries are made in the books of...

9. Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought...

10. TDS u/s 194C - addition u/s 40(a)(ia) - TDS on labour charges - payments made to the labour through maistries cannot be construed as a contract between the assessee and...

11. TDS u/s 194C OR 194I - Common area maintenance charges paid - the payment for operation/maintenance was made directly to the services providers after deduction of TDS...

12. TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

13. TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

14. TDS u/s 194C - harvesting charges paid to labourers by the assessee on behalf of the cane growers - the payments made by the assessee towards harvesting and...

15. TDS u/s 195 - amount paid are either annual maintenance charges or for the use of software or for software maintenance or the payments were made for antivirus software,...