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Income Tax - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

TDS - Payment by the assessee to accredited advertising agencies ...

Income Tax

October 17, 2012

TDS - Payment by the assessee to accredited advertising agencies could not be terms as payment of commission and, therefore, the provisions of section 194H were not applicable - AT

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  1. 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

  2. Payment to sub-contractor – TDS u/s 194C – It is a case of one advertising agency getting work done from the other advertising agency i.e. a sub-contractor -...

  3. Advertising Agency - There was nothing on record to show that the advertising agency which was situated abroad was visualizing, conceptualizing etc of the said...

  4. Advertising Agency Service - Dealers/agents are promoting the business of the applicant and they are not the advertising agency - not taxable - AT

  5. Advertising agency - amounts received as cash discount and incentives from media - service tax had been rightly imposed on the assessee-appellant besides recovery of...

  6. TDS u/s 194H - commission- trade discount allowed by the assessee to INS accredited Advertising Agent - Tribunal correctly held that it is clear that there is no...

  7. Old car imported with lot of modification and without the Type Approval Certificate/ COP from international accredited agency was in contravention of the import policy -...

  8. Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme...

  9. Taxability - discounts/incentives received by appellant as an advertising agency from the Media - will not be liable for service tax - AT

  10. TDS u/s 194C - commission to the newspaper vendors and to advertisement agent - the dealings between the Assessee and the advertising agencies were on a principal-to-...

 

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