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 July 2016 Year 2016 This

Disallowance of commission payment to agents - even though the ...

Income Tax

July 13, 2016

Disallowance of commission payment to agents - even though the assessee made the commission payment by way of cheques and deducted the TDS and tax paid to the Government by the recipients is not a conclusive evidence to come to the conclusion that the persons have rendered the services for improvement of business of the assessee - AT

View Source

 


 

You may also like:

  1. Disallowance of commission paid - the payments were made by an agent and there was no evidence to suggest that the assessee had made any illegal commission payment to...

  2. TDS provisions were complied with by agent, who had made payment on behalf the principal assessee - no disallowance of expenses in the hands of assessee - AT

  3. Disallowance of service charges/commission payment - The assessee had admittedly appointed these agents to whom the payments were made to properly execute the sales...

  4. Indo-Swiss DTAA - though eBay India and eBay Motors are dependent agents of the assessee, but do not constitute 'Dependent agent PEs' of the assessee - AT

  5. Disallowance of cash payments in excess of prescribed limit u/s. 40A(3) - even though few payments is covered u/s. 40A(3) of the Act, because of peculiar nature of...

  6. Interest under section 234C - cheques were realized after the due dates for payment of advance tax even though the assessee had deposited the cheques in the bank within time - AT

  7. Disallowance of claim of commission payment - Liability to deduct TDS for making payment to Non-Residents - withholding tax - where payment of commission has been made...

  8. Expenses incurred under different heads during the year under consideration have increased even though the turnover has substantially reduced - disallowance confirmed - AT

  9. Payment of commission to non-resident agents – Liability to deduct TDS – Question of law not challenged before Tribunal - merely because amount is more, that by itself...

  10. TDS on freight payments - freight payments are made by the Consignment Agents only and even the assessee may not aware of different transporters, shipping agents,...

 

Quick Updates:Latest Updates