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Income Tax - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

TDS u/s 194C or 194I - payment for the use of lounge facilities ...

Income Tax

July 6, 2021

TDS u/s 194C or 194I - payment for the use of lounge facilities by the passengers - the payment of lounge facilities cannot, by any stretch of logic, be characterized as payment "under any lease, sub-lease, tenancy or any other agreement or arrangement" u/s 194I -payments in question have been rightly treated as payments for services rendered under a contract, which are covered under section 194C - AT

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  2. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

  3. TDS u/s 194I or 194C - use of lounge premises paid by the assessee - The assessee did not have exclusive use to the lounge for its customers - The customers of other...

  4. TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court...

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  6. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

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  10. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

 

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