Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

No rendering of any services and the payment is not made for any ...

Income Tax

April 12, 2016

No rendering of any services and the payment is not made for any managerial services to RCDF, therefore, payment can neither be held as liable for TDS U/s 194H of the Act as commission/ brokerage as held by the AO nor u/s 194J for rendering any managerial services - AT

View Source

 


 

You may also like:

  1. No rendering of any services and the payment is not made for any managerial services to RCDF, therefore, payment can neither be held as liable for TDS u/s 194H of the...

  2. TDS u/s 195 - Disallowance u/s 40(a)(ia) - non-deduction of TDS on payment of management fees - It is not even the allegation of the revenue that the non-residents had...

  3. Non deduction of TDS - Merely because some managerial skill is required to render the services, it would not make the services to be managerial services as envisaged in...

  4. Payment of managerial remuneration in excess of prescribed limits - requirement of obtaining approval of Central Government done away with, subject to special resolution...

  5. TDS u/s 194J OR 194C - TDs on payment for interconnect/port access charges - Provisions of section 194J of the Act would be applicable only if any managerial, technical...

  6. TDS u/s 195 - sales promotion expenses - Addition u/s 40(a)(ia) - there is no evidence that the non-resident agent has rendered any managerial service to the assessee...

  7. Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits - Section 197 of the Companies Act, 2013 - Amendments...

  8. Refund claim - credit of additional duty of customs (CVD) on inputs imported - It is clear that even as per the tripartite contracts, the appellants are a sort of...

  9. FTS - TDS - the expression ‘technical services’ takes colour from the expressions ‘managerial services’ and ‘consultancy services’ which necessarily involve a human...

  10. TDS - Technical services provided by the NSDL and CDSL - Settlement and Custody Fees - Held as managerial remuneration liable for TDS u/s 194J - AT

 

Quick Updates:Latest Updates