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Income Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

TDS u/s 194I - the assessee was not liable to deduct any tax on ...

Income Tax

March 27, 2018

TDS u/s 194I - the assessee was not liable to deduct any tax on payment of lease premium to MMRDA because it was capital expenditure to acquire land on lease with substantial right to construct a commercial building complex - AT

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  1. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

  2. 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

  3. TDS u/s.194-I - lease premium and additional Floor Space Index (FSI) charges, paid by the assessee-company to Mumbai Metropolitan Regional Development Authority (MMRDA)...

  4. 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

  5. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  6. TDS u/s 194I premium paid for acquiring lease - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

  7. TDS on lease line charges - there was no requirement to deduct tax at source out of such lease line charges

  8. Levy of tax (GST) on one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority - supply or not - long term...

  9. TDS u/s 194I of the Income Tax Act - Lease premium - lumpsum payment - assessee has capitalized the lease premium in its books of accounts and treated the same as...

  10. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

 

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