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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Whether or not the payment for transmission charges can be ...

Income Tax

August 21, 2012

Whether or not the payment for transmission charges can be termed as "rent" for the purposes of section 194-I - AT

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  1. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

  2. TDS u/s 194I - TDS on rent to AAI - the payment made by the Assessee to AAI under the LA is ‘rent’ within the meaning of Section 194-I of the Act.

  3. 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...

  4. TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

  5. Commission versus Rent - Whether TDS was required to be deducted in terms of provisions of sec. 194H or 194 I of the Act - AT

  6. TDS u/s 194-I or u/s 194C - rental for the use of transmission line - Section 194 I has no application so far as the payments for transmission of electricity is concerned - AT

  7. TDS - wheeling charges and transmission charges are neither contractual payments nor fee for technical services u/s. 194C or 194J - No TDS required - AT

  8. Transmission / wheeling charges - TDS u/s 194I - Since section 194-I is not applicable in respect of transmission charges, no disallowance can be made u/s.40(a)(ia)..... - AT

  9. TDS on landing and parking charges collected by Airport Authority of India u/s 194 C OR u/s 194-I - no TDS u/s 194I - HC

  10. TDS u/s 194-I or 194J - Amount paid towards Rent and amenities would not fall in the category of Fee for technical services - AT

 

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