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Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Provisions of section 194-I of the Act are not applicable where ...

Income Tax

September 6, 2017

Provisions of section 194-I of the Act are not applicable where the assessee has not claimed the expenses as deductions from the income.

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  2. Addition u/s 40(a)(ia) - non deduction of TDS on expenses relating to rent reimbursed to holding company - there is no lessor and lessee relationship between the holding...

  3. TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is...

  4. TDS on Passenger Service Fees - PSF charges paid by the assessee on behalf of its customers, do not attract the provisions of Section 194-I of the Act - AT

  5. Dis-allowance u/s 40(a)(ia) - there was no lessor and lessee relationship between the holding company and assessee where the provisions of section 194-I are attracted - AT

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  7. TDS u/s 194 - Deemed dividend u/s 2(22)(e) - when the loans/advances have been given to a non shareholder, then it is impossible for a payer company to ascertain...

  8. Claim of deduction on business expenses incurred for earning remuneration from the firm - assessee a qualified Chartered Accountant was a partner in two firms -...

  9. Travel expenses claimed as a deduction from the technical know-how fees - claim prohibited by Section 115A(3) - specifically prohibited expenses cannot be allowed.

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