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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Non deduction of TDS on equipment hire charges paid to the ...

Income Tax

January 23, 2013

Non deduction of TDS on equipment hire charges paid to the doctors - bonafide belief as in the nature of reimbursement of expenses - interest and penalty deleted - AT

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  1. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

  2. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  3. Valuation - Consulting Engineering Services - deduction of reimbursement and accommodation charges - inclusion of Withholding tax / TDS - the entire show-cause notice is...

  4. Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes...

  5. 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

  6. Reimbursement of salary expenses of employees to the sister concern, who were deputed by the sister concern to the assessee does not require deduction of tax at source.

  7. TDS - it is not possible to accept the contention that reimbursement of salary coupled with other reimbursement of international and domestic travel is reimbursements of...

  8. Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...

  9. Deduction u/s 10B(7) r.w. section 80IA(10) – reimbursement of cost of employees of PCEPL which were hired by assessee (PEPL) for doing the work - deduction cannot be denied - AT

  10. Non deduction of TDS from cost of uniform items, stitching charges, washing expenses etc., reimbursed to the employees -FBT was paid - Not liable to TDS - AT

 

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