TDS u/s 194H - Commissioner (Appeals) correctly held that the ...

Income Tax

December 16, 2020

TDS u/s 194H - Commissioner (Appeals) correctly held that the transaction between the assessee and the stockiest is in the nature of sale. Therefore, there is no need to deduct tax at source under section 194H of the Act on margin allowed to the stockiest as provisions of section 194H of the Act would not be applicable to the margin allowed to the stockiest. - AT

View Source

← Previous Next →

TDS u/s 194H - Commissioner (Appeals) correctly held that the ...

Income Tax

December 16, 2020

You may also like:

Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

TDS u/s 194A - interest income paid to a company carrying on a business of insurance need not deduct tax at source. - AT

Co-operative society carrying on banking business need not to deduct tax at source u/s 194A in respect of the interest paid to members on deposits - AT

Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

TDS u/s 195 - Disallowance of Project Specific Costs u/s 40(a)(i) - There cannot be a retrospective obligation to deduct tax at source and therefore as on the date when...

TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

Deduction of tax at Source (TDS) - any income derived by them is taxable only in their country of residence and not in India. Therefore, the Treaty provisions being more...

Due date of deposit of tax deducted at source/tax collected at source during the month of October, 2017 extended from 7th November, 2017 to 8th November, 2017

TDS u/s 194C - The assessee having made the payments on behalf of its clients, there is no liability to deduct tax at source on the assessee - AT

Quick Updates: