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Income Tax - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Denial of Tax Collected at Source (TCS) credit u/s 206C(1C) - ...

Income Tax

October 28, 2016

Denial of Tax Collected at Source (TCS) credit u/s 206C(1C) - denial of credit tantamount to confiscating assessee's tax for which corresponding income is included in its taxable income - AT

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  1. Whether Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. are group companies under FTP.

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

  3. TCS - Time and mode of payment to Government account of tax collected at source under section 206C.

  4. TCS u/s 206C - If no amount of toll fees is recovered by NHAI to be remitted to the consolidated fund of India or otherwise then naturally the impugned deposits of toll...

  5. TCS u/s 206C - TCS & interest liability where the buyer has paid the taxes - sale of ship-breaking scrap against delcaration in Form no. 27C - matter remanded back to...

  6. TCS u/s 206C - Board (PDBI) falls under the definition of Licensor and has acted as a Grantor of the licensee /contract for toll plaza operation / Toll roads - liable to...

  7. Demand u/s 206C(1)/206C(7) - TCS - 206C(1A) mandates person responsible for TCS to not collect taxes if he obtains a declaration from the buyer that he is purchasing the...

  8. TCS u/s 206C - sale of forest produce, not being timber or tendu leaves - waiver from collection of TCS - matter remanded back for reconsideration - AT

  9. Collection of tax at source (TCS) u/s. 206C - compounding fees received from persons involved in illegal mining and transportation of minerals - The assessee failed to...

  10. Liability to collect TCS - activities of collecting toll fees as entrusted by the assessee was not a contract within the meaning of section 206C and will not attract...

 

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