Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Refund of GST paid deposited by the Vendor on...     TaxTMI    Salary income - Taxability of "fringe benefits" or...     TaxTMI    Reopening of assessment under old regime - scope of...     TaxTMI    Liability of tax arising on account of inadvertent...     TaxTMI    Validity of assessment order - Disparity in Returns...     TaxTMI    Rejection of refund claim - Status of the...     TaxTMI    Time Limitation for filing refund claim - Impact of...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Validity of assessment order - Utilization of Input...     TaxTMI    Violation of principles of natural justice - notice...     TaxTMI    Income from Other Sources u/s 56(2) - interest...     TaxTMI    Imposition of GST under the reverse charge...     TaxTMI    Reversal of ITC - The High Court found that certain...     TaxTMI    Detention of goods alongwith penalty - Expired...     TaxTMI    Exemption from GST - Hostel accommodation -...     TaxTMI    Rejection of rectification petition - turnover of...     TaxTMI    AIRs of Duty Drawback - Customs Notification No....     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

TDS u/s 194J - transaction charges paid by a member of the ...

Income Tax

March 30, 2016

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 fee for 'technical services' rendered by the Bombay Stock Exchange? - Held No - No TDS on such payments would be deductible u/s 194J - SC

View Source

 

← Previous Next →

 

You may also like:

  1. TDS liability on transaction charges paid to stock exchange - transaction charges are concerned, the assessee was liable to deduct TDS u/s 194J - AT

  2. Charges paid to Stock Exchange viz. VSAT charges, lease line charges, Transaction charges are in the nature of reimbursement of charges paid by the Members of Stock...

  3. Non-deduction of TDS on transaction charges on payment made to Stock Exchanges - transaction charges are in the nature of payments made for facilities provided by the...

  4. TDS on Transaction charges paid to the stock exchanges u/s 194J - liable to deduct tax at source while crediting the transaction charges to the account of the stock...

  5. Depreciation - the claim of assessee to claim depreciation on demutualization or corporatization of the stock exchange of the Bombay Stock Exchange Card was not...

  6. Stock Broking service - Valuation - inclusion of Misc. charges, turnover charges, Trade Guarantee Fund (TGF), Investor's Protection Fund (IPF), Stamp duty, Stock...

  7. Levy of GST - maintenance charges collected by Emerald Court Co-op Housing Society Ltd (CHS) from members of its society - In view of the amended Section 7 of the CGST...

  8. Stock broker which requires multiple registrations to operate on more than one stock exchange(s) or a single registration will suffice for all the stock exchanges -...

  9. Short deduction / collection of Security Transaction Tax (STT) - Liability of National Stock Exchange (NSE) - On occasions where client codes for institutional trades...

  10. TDS u/s 194J - membership fee for listing and custodian fee paid to a stock exchange would not be covered by the definition of the term "technical services" under...

  11. TDS u/s 194J - when the ‘transaction charges’ paid by the assessee to the Stock exchange cannot be held as ‘fees for technical services’, no disallowance of the...

  12. TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

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

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

  15. TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST of skill training services
F: ITC under GST
F: Delivery of assessment order
F: typo error in 3B year 18-19
C: Applicability of Notification No. 71/2023 dated 11.03.2024
C: Enabling provisions for import of inputs that are subjected to mandato...
F: Reconciliation of Eway bills
F: Refund of IGST Charged and collected from Foreign Customer on Export o...
H: Levy of penalty - non filling up of Part B of the e-Way Bill - existen...
H: Violation of principles of natural justice - The court observed that w...
H: Rejection of the petitioner’s claim for budgetary support - Violation ...
H: Validity of determination of GST liability (demand) u/s 73(1) - Reject...
H: Blocking the input tax credit against the petitioners - The High Court...
H: Faceless Assessment Center u/s 144-B - territorial jurisdiction - The ...
H: Non-jurisdictional AO proceeding with the assessment - decentralizatio...
H: Deduction u/s 80-O - brandishing newspaper cuttings as proof to show i...
H: Condonation of delay in filing of revised return of income - CBDT reje...
H: Assessment completed u/s 144C against a petitioner/Non-Resident Indian...
H: Exemption u/s 10(23C)(iiiad) - Threshold limit of Rs. 1 Crore - The Ap...
H: Denial of deduction claimed under Chapter VI-A i.e. Section 80G/ 80GGA...
H: Levy of penalties under various sections - The Appellate Tribunal, in ...
H: Application seeking approval u/s 80G(5)(vi) rejected - Assessee is pre...
H: Revision u/s 263 - Bogus LTCG/Share transaction - as per CIT AO failed...
A: Mohit Agarwal Vs. CIT (All)- Appeal of assesse was earlier admitted th...
A: DEPRECIATION ON GOODWILL
A: Deciphering GST Notices: A Comprehensive Guide to Understanding and Re...
F: ITC CLAIMED AFTER DUE DATE
F: INQUIRY BY THE APPELLATE AUTHORITY
N: Extension in Import Period for Yellow Peas under ITC (HS) Code 0713101...
C: Uploading of judicial orders related to insolvency proceedings by Inso...