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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

TDS liability - tds on terminalling charges - it shall not be ...

Income Tax

July 29, 2016

TDS liability - tds on terminalling charges - it shall not be inappropriate to treat the expenses on infrastructure facility at par with the purchase. The method for the payment of infrastructure facility and entering into a separate agreement cannot be the sole basis to treat the transaction independent of the purchase. - AT

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  2. Refund of Terminal Handling Charges (THC) - export - tax paid on terminal handling charges covered under any of the taxable services is refundable - AT

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