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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

TDS u/s 194J - payment of transmission charges - There was ...

Income Tax

January 24, 2016

TDS u/s 194J - payment of transmission charges - There was neither transfer of any technology nor any service attributable to a technical service offered by the KPTCL and accepted by the assessee - Therefore, application of Section 194J to the facts of this case by the Revenue is misconceived - HC

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

  2. 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

  3. Transmission involves the rendering of technical services and the consideration paid towards transmission charges partakes the applicant is obliged to withhold tax...

  4. Deduction of tax at source - deemed sale - transfer of right to use -services in the field of information and technology - activity is not taxable - HC

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

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

  7. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

  8. TDS u/s 194J - payment to distributors on revenue sharing basis - neither fee for professional or technical services nor royalty - TDS not deductible - no disallowance...

  9. Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT

  10. Scientific or technical consultancy service - The assessee is manufacturer of excisable goods and they are not Scientist or Technocrat or any science or technology...

 

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