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Income Tax - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

TDS u/s 194H - whether expenditure towards “Authority to ...

Income Tax

January 25, 2016

TDS u/s 194H - whether expenditure towards “Authority to Guarantee charges” falls within the ambit of section 194H or not?- Held no - The requirement of an agent and principal relationship is found absent in this case - 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 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  3. 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

  4. 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

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

  6. The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general...

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  8. Deduction u/s 37 - Guarantee commission paid to State Government – allowed as revenue expenditure - HC

  9. Non-deduction of tax u/s 194C – The expenditures were incurred towards greeting cards, stationery, visiting cards, calendars, registers, etc - being a sale and purchase...

  10. TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduction of tax at source on payment made towards membership/subscription fee - principle of mutuality-...

 

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