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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

TDS u/s 194C - C&F transportation charges - the amount in ...

Income Tax

June 16, 2018

TDS u/s 194C - C&F transportation charges - the amount in question is a reimbursement on principal to principal basis as per assessee’s profit and loss account - No TDS liability - No additions can be made.

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  2. 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...

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  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) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  8. Reimbursement of salary expenses of employees to the sister concern, who were deputed by the sister concern to the assessee does not require deduction of tax at source.

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

  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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