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Home Highlights April 2016 Year 2016 This

TDS liability on wheeling charges - "wheeling charges" did not ...


Supreme Court: Wheeling Charges Not "Fees for Technical Services" u/s 194J; No TDS Liability.

April 27, 2016

Case Laws     Income Tax     SC

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

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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. TDS U/S 194J - payment for providing SMS services as well as technical support services - There is no technical or professional services - No TDS liability - HC

  3. TDS u/s. 194J - as ‘Web Hosting Charges’ can safely be construed as a facility which is provided to facilitate hosting of a website, therefore, the fee provided by the...

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  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 194J - Interconnection usages charges (IUC) - FTS - the roaming charges paid by the appellant to other telecom companies are not covered under fees for technical...

  7. ITAT adjudicated a tax dispute concerning technical services fees under Section 9(1)(vii) of the Income Tax Act and India-Netherlands Tax Treaty. The tribunal determined...

  8. Roaming charges paid by telecom operators to other operators constitute "fees for technical services" u/s 194J, attracting TDS obligation, as human intervention and...

  9. TDS u/s 195 not deducted on payment to Everest Global Inc. for software training services as source of income located outside India and payment made for services outside...

  10. TDS liability on "wheeling charges" - whether it did not amount to "fees for technical services" within the meaning of Section 194J? - whether there is any 'rendering of...

  11. TDS u/s 194J OR 194C - treating annual maintenance contracts “AMC” payments made to various payees as fee for technical services - the amount paid cannot be considered...

  12. TDS liability u/s 195 - Income accrued in India - fees for technical services - thus Solutions provided by the Applicant without human intervention cannot be treated as...

  13. TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

  14. 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...

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