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 October 2016 Year 2016 This

TDS u/s 194C - The role of the lorry owners was very limited to ...

Income Tax

October 21, 2016

TDS u/s 194C - The role of the lorry owners was very limited to the extent of carriage of goods without any other liability. Therefore, they cannot be considered as subs-contractors of the assessee. - AT

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. TDS u/s 194C - Non deduction of TDS on payment to the persons who were not the owner of the vehicle - The Tribunal interpreted the term "owns" in section 194C(6) to...

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

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

  5. Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2018-19 - Rates of TDS and TCS

  6. 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...

  7. Refund of service tax - export of goods - Proof of export - assessees have attempted to correlate the export goods with the lorry receipts and the shipping bills -...

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

  9. Assessee Society is not liable to deduct tax at source on account of payments made to the truck owners who are also members of the society - Sec. 194C

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

 

Quick Updates:Latest Updates