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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

TDS on SMS charges - sale of SMS credits - the activity carried ...

Income Tax

June 30, 2016

TDS on SMS charges - sale of SMS credits - the activity carried on in the instant case does not fall under the definition of ‘work’ in terms of section 194C as it does not involve any human intervention - AT

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  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. Deduction of tax at source - deemed sale - transfer of right to use -services in the field of information and technology - activity is not taxable - HC

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

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

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  6. TCS - Sale of sawn timber does not fall under the ambit of tax collection at source within the meaning of section 206C - AT

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  8. Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

  9. Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes...

  10. CENVAT Credit - Input services - The activities undertaken by such Commission Agent/broker would definitely fall under the ‘services of sale’ - credit allowed.

 

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