TDS u/s 194G - the amount in question was not in the nature of ...

Income Tax

August 6, 2016

TDS u/s 194G - the amount in question was not in the nature of commission as defined in clause (i) of Explanation to Section 194H so as to attract the provision of section 40(a)(ia) read with section 194G. - AT

View Source

← Previous Next →

TDS u/s 194G - the amount in question was not in the nature of ...

Income Tax

August 6, 2016

You may also like:

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

Deletion of allowance u/s 40(a)(ia) - payment of commission in relation to securities is covered by explanation (i) to section 194H and hence, TDS is not deductible - AT

The amount of discount offered to prepaid distributor was in nature of commission and liable to tax deduction at source under Section 194H - AT

TDS liability - no disallowance could be made u/s 40(a)(ia) for short deduction of tax at source - AT

Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC

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

TDS u/s 194I - hire charges paid for the equipment disallowed - addition u/s 40(a)(ia) - the amount of equipment hire charges in question having been already offered to...

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...

TDS u/s 194C / 194H - Disallowances u/s 40(a)(ia) - the rebate/discount given by the assessee to the dealers will not coming either within the purview of section 194C or...

Quick Updates: