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 January 2019 Year 2019 This

TDS u/s 194H - payment of commission of the retailers/dealers of ...

Income Tax

January 8, 2019

TDS u/s 194H - payment of commission of the retailers/dealers of SIM cards - It is only for the sake of completeness of the entries in the books, the commission is rooted through the assessee’s books of account. Appellant is not liable to deduct the tax at source.

View Source

 


 

You may also like:

  1. TDS u/s 194H - commission payment to dealers - commission payment to dealers for distribution of SIM cards and recharge coupons of telecom service providers - whether...

  2. TDS u/s 194H - SIM cards and recharge coupons were sold in cash. The customers and shopkeepers were offered discount on the face value of the SIM cards. Apropos the...

  3. TDS u/s 194H - “payment to Gateways” - Non deduction of tds - the “sale made on the basis of a credit card” is the transaction of the merchant establishment and that the...

  4. TDS u/s 194H - the discount offered by the assessee to the distributors on payments made by the latter for the SIM cards/recharge coupons which are eventually sold to...

  5. TDS u/s 194H - the discount offered by the assessee to the distributors on payments made by the latter for the SIM cards/recharge coupons which are eventually sold to...

  6. TDS u/s 194H - Supply of SIM card and recharge coupon - expenditure claimed under the head "dealer's scheme and incentives" - The amount is in the nature of...

  7. Valuation - sale of Recharge Vouchers and SIM Cards - Respondents have discharged the service tax liability on the basis of MRP to the ultimate subscribers after the...

  8. TDS under section 194H – assessee had paid commission to HDFC on payments received from customers who had made purchases through credit cards - TDS is not required - HC

  9. Liability to deduct tds u/s 194H - commission or discount - sale of SIM cards / pre-paid talk time - What has been effected by way of these sale transactions is sale of...

  10. Whether allowing discount to the dealers on SIM Cards and re-charge coupons will attract the provision for tax deducted at source under section 194H - held yes - HC

  11. TDS u/s 194H - discount given by the assessee to its distributors on prepaid SIM Cards - When the transaction was between two persons on principal to principal basis,...

  12. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

  13. TDS u/s 194H - non deduction of tds on commission payment - the payment made by the assessee to M/s.TQ Services is, in no way, commission payment, but, is, in fact, a...

  14. TDS u/s 194H - Higher rate of TDS @20% in absence of PAN - Commission paid to Primary Agriculture Cooperative Society (PACS) - The Tribunal examined the nature of...

  15. TDS - Cash discount allowed to the dealers and sub-dealers for promotion of goods - cash discount is not commission - provisions of section 194H are not applicable - AT

 

Quick Updates:Latest Updates