TDS u/s 194J - stop gap arrangements between assessee and HRTC - ...

Court Rules No TDS Liability u/s 194J for Temporary Arrangements Between Assessee and HRTC.

October 4, 2017

Case Laws Income Tax HC

TDS u/s 194J - stop gap arrangements between assessee and HRTC - no service, which can be termed to be technical service, was provided by HRTC to the development authority, so also no managerial, technical or consultancy services were provided - No TDS liability - HC

View Source

← Previous Next →

TDS u/s 194J - stop gap arrangements between assessee and HRTC - ...

Court Rules No TDS Liability u/s 194J for Temporary Arrangements Between Assessee and HRTC.

October 4, 2017

Case Laws Income Tax HC

You may also like:

TDS Credit u/s 199 - grievances of the assessee is that the entire TDS amount was not duly given credit by the CPC Centre - cash basis of system of accounting followed...

TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC

The ITAT allowed the assessee's appeal, holding that contributions made to the unrecognized provident fund and unapproved pension fund were eligible for deduction under...

The Income Tax Appellate Tribunal ruled that non-deduction of TDS on directors' fees and transaction charges u/s 194J was not liable for penalty u/s 271C. It accepted...

TDS u/s 194C or 194J - The services for mining, obtained by the assessee, were not the technical services - No TDS u/s 194J - AT

TDS U/S 194J - TDS on payment to hospitals for rendering medical services to policy holders under various health insurance policies issued by several insurers - TDS...

TDS liability on transaction charges paid to stock exchange - transaction charges are concerned, the assessee was liable to deduct TDS u/s 194J - AT

Denial of TDS credit - TDS is not reflected in Form No. 26AS of the assessee - Credit of TDS which was not deductible - We find from updated Form 26AS of the assessee,...

Denial of TDS credit post amalgamation and merger proceedings - scheme of arrangement approved by NCLT - assessee contended that due to the scheme of arrangement, the...

The case pertains to the levy of interest u/s 234C for failure on the part of the payer to deduct tax deducted at source (TDS) u/ss 196D and 194LD. The key points are:...

TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

TDS u/s 194C OR 194J - TDS liability carriage fees, editing charges and dubbing charges - the activities covered by Section 194C are more specific and the activities...

HC ruled in favor of assessee regarding TDS deductions on salary reimbursements made to Walmart USA for seconded employees. The court rejected Revenue's argument about...

TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.

Quick Updates: