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 May 2016 Year 2016 This

TDS u/s 194J - whether analysis and distribution (SLDC) of ...

Income Tax

May 27, 2016

TDS u/s 194J - whether analysis and distribution (SLDC) of electricity from generation point to the consumers of the assessee involving utilization of sophisticated machineries, involvement of technical expertise, application of science, services of Engineers, engagement of qualified technicians and trained, skilled personal/manpower does not amount to technical services? - Held Yes - HC

View Source

 


 

You may also like:

  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. Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

  3. Safe Harbour Rules for generation, transmission or distribution of electricity Notified vide Income-tax (2nd Amendment), Rules, 2015. - Notification

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

  5. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

  6. Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

  7. Implementation of Tax Deduction at Source (TDS) under GST

  8. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  9. Deduction of tax at source (TDS) on Software - Notification

  10. TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

 

Quick Updates:Latest Updates