TDS U/s 194J - sharing of fees - payments made by the appellant ...

Income Tax

February 29, 2016

TDS U/s 194J - sharing of fees - payments made by the appellant to ITGK for its share in RS-CIT course fees - the act of sharing of revenue in a multi entity business model cannot be held as contract payments and taking the logic further they cannot be held as payments on account of rendering of any professional or technical services as contemplated by Section 194J - AT

View Source

← Previous Next →

TDS U/s 194J - sharing of fees - payments made by the appellant ...

Income Tax

February 29, 2016

You may also like:

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...

TDS u/s 194J - transaction charges paid by a member of the Bombay Stock Exchange to transact business of sale and purchase of shares - whether amounts to payment of a...

Commercial training and coaching services or business auxiliary service? - franchise fees - revenue sharing model - Career Launcher has paid Service Tax on the entire...

TDS u/s 194J - revenue sharing agreement - The relation between these stakeholders is one of collaborators as per the agreement made and the revenue shared cannot be...

Business Auxiliary services - revenue sharing agreement - business of exhibiting cinematographic films across India in theatres owned by it or taken on rent - As the...

Sale of shares - share broker - Revenue condemned the share transaction of the assessee and held them to sham merely because some share brokers were found to be indulged...

Demand of service tax - Franchise service (reverse charge) - Revenue Sharing Agreement - Instead for every student enrolled in a course, Centennial College, Canada gets...

Share application money cannot be equated with share capital and interest paid on share application money pending its allotment is allowable as revenue expenditure

Addition u/s 68 - share application money received as unaccounted cash credit - identity and creditworthiness of the share subscribers and genuineness of the transaction...

Addition u/s 68 - increase in share capital and share premium - As source of source is proved by the assessee in the instant case though the same is not required to be...

Compensation/ additional sum received for delay in payment of proceeds of shares tendered under the open offer - the reason for increasing the offer by the said sum may...

Addition u/s 68 - share application money/share capital and share premium as unexplained - The onus was on revenue to dislodge assessee’s documentary evidences and rebut...

Addition u/s 68 - share application monay - unaccounted money has been laundered by creating fagade of paper work - shares issued to sister concern i.e., sole share...

Profit from sale of shares - LTCG or STCG - Benefit of Indexation - the STT is to be paid only if the shares were sold in the stock exchange and since the assessee has...

Genuineness of sale price of shares - transfer of same share at different price - a much higher price in the hands of Empee Sugars & Chemicals Ltd., was undoubtedly to...

Quick Updates: