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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Default in collecting tax at source (TCS) - Even though there ...

Income Tax

October 11, 2018

Default in collecting tax at source (TCS) - Even though there are no specific limitation provisions prescribed in Section 206C of the Act, however, the present proceedings under section 206C can be reasonably guided by the limitation provisions as contained in Section 201(3) of the Act.

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  1. Denial of Tax Collected at Source (TCS) credit u/s 206C(1C) - denial of credit tantamount to confiscating assessee's tax for which corresponding income is included in...

  2. Whether Tata Teleservices (Maharashtra) Ltd. and Tata Consultancy Services Ltd. are group companies under FTP.

  3. TCS - Sale of sawn timber does not fall under the ambit of tax collection at source within the meaning of section 206C - AT

  4. TCS - Time and mode of payment to Government account of tax collected at source under section 206C.

  5. TCS u/s 206C - TCS & interest liability where the buyer has paid the taxes - sale of ship-breaking scrap against delcaration in Form no. 27C - matter remanded back to...

  6. Tax Collection at Source u/s 206C-even state governments are liable under TCS provisions – there is no immunity to state govt. from TCS u/s 206C-IT department can...

  7. Collection of tax at source (TCS) u/s. 206C - compounding fees received from persons involved in illegal mining and transportation of minerals - The assessee failed to...

  8. Demand u/s 206C(1)/206C(7) - TCS - 206C(1A) mandates person responsible for TCS to not collect taxes if he obtains a declaration from the buyer that he is purchasing the...

  9. TCS u/s 206C - sale of forest produce, not being timber or tendu leaves - waiver from collection of TCS - matter remanded back for reconsideration - AT

  10. Administrative support agreement with various Tata companies - prior to 01/07/2003, the services rendered by the appellant do not merit classification under “Management...

 

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