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 May 2018 Year 2018 This

TDS u/s 194H - disallowance of collection charges retained by ...

Income Tax

May 4, 2018

TDS u/s 194H - disallowance of collection charges retained by the airlines u/s 40(a)(ia) - if the respondent has paid the tax on the receipt and filed the return before the due date of filing the return, the assessee cannot be deemed to be in default. - AT

View Source

 


 

You may also like:

  1. Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes...

  2. TDS liability - no disallowance could be made u/s 40(a)(ia) for short deduction of tax at source - AT

  3. Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  4. Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC

  5. TDS u/s 194C - Deduction u/s 40(a)(ia) - the expenditure incurred under the head ‘freight charges’ are not liable for disallowance u/s 40(a)(ia)

  6. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  7. Disallowance u/s 40(a)(ia) of the Act - Reimbursement of CHA charges paid to C & F agent – No requirement to deduct TDS on reimbursement of transportation charges to the...

  8. Disallowance u/s 40(a)(ia) - Sub contractor - Non deduction of TDS under Section 194C - hiring charges - tippers and excavators- AT

  9. Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT

  10. TDS u/s 194I - hire charges paid for the equipment disallowed - addition u/s 40(a)(ia) - the amount of equipment hire charges in question having been already offered to...

 

Quick Updates:Latest Updates