Home Highlights November 2012 Year 2012 This

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1. Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

2. TDS u/s 195 - disallowance u/s. 40(a)(i) for non deduction of TDS on payment to non-resident which is in nature of FTS(Fee for Technical Service) - beneficial provisions...

3. Addition u/s 40(a)(ia) - Non-deduction of TDS - year end provisions was made by assessee in respect of expenses - As regards to the claim of the assessee that in...

4. Non deduction of TDS - Additions u/s 40(a)(ia) - If an assessee has paid any amount on account of fees for technical services outside India or in India to a non-resident...

5. TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

6. TDS u/s 194J - payment to distributors on revenue sharing basis - neither fee for professional or technical services nor royalty - TDS not deductible - no disallowance...

7. Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT

8. TDS u/s 194A - Disallowance of interest expenses u/s 40(a)(ia) - non deduction of TDS - it is noticed that counsel of the assessee has voluntarily agreed for the...

9. Non deduction of TDS - Disallowance u/s 40(a)(ia) - payment made on account of offshore supply of equipments - the subject mentioned payments are not chargeable to tax...

10. Claim of deduction u/s 10A / 10AA on Disallowance made u/s 40(a)(ia) due to non deduction of TDS - Business Development Commission paid to its US based Associated...

11. TDS u/s 194C - Disallowance u/s 40(a)(ia) - non submission of forms/ declarations in the office of Chief Commissioner/ Commissioner as prescribed U/s 191A(2) - non...

12. Interest levy u/s 201(1A) - suo-motto disallowances u/s. 40(a)(i)/(ia) - The provision of TDS provisions cannot applicable where there is no claim of expenditure made by...

13. Disallowance of depreciation on computer software u/s 40(a)(ia) - assessee had purchased software but had not deducted TDS u/s 194J of the Act on the payment for its...

14. TDS u/s 194J - the payment made to resident towards annual license fee paid for the renewal of Microsoft software - Clause (ba) to the Explanation to section 194J...

15. TDS u/s 194J - sales, servicing and managing a workshop for maintenance of vehicle - dealer has not rendered technical services as contemplated u/s 194J to the assessee...