Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Disallowance u/s.40(a)(ia) – TDS u/s 194C - what was necessary ...

Income Tax

January 28, 2013

Disallowance u/s.40(a)(ia) – TDS u/s 194C - what was necessary was a relationship between the contractor and sub-contractor and not merely be hiring of an agency by the contractor during the course of execution of the work. - HC

View Source

 


 

You may also like:

  1. Disallowance u/s 40(a)(ia) - Sub contractor - Non deduction of TDS under Section 194C - hiring charges - tippers and excavators- AT

  2. TDS u/s 194C - payment to harvesters/transporters - the payments made by the assessee were not made on behalf of the farmers, in such scenario, there is a strict...

  3. Disallowance u/s 40(a)(ia) - TDS u/s 194C - There is no sub-contract between JV and the constituents and since the JV has been formed only to procure contract works from...

  4. Short deduction of TDS - Disallowance u/s 40(a)(ia) - payment to sub-contractors - default u/s. 201 - where tax was deductable u/s. 194J but was actually deducted u/s....

  5. Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators furnish their PAN to the person responsible for making payments - non furnishing of details obtained in...

  6. 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...

  7. Addition u/s 40(a)(ia) - Non deduction of TDS u/s.194C - Payments made to labour contractors for casual labor through single voucher - TDS not required to be deducted - AT

  8. Addition u/s. 40(a)(ia) - assessee's failure to deduct TDS on Labour Contract Expenses - Sub-contractor No. 4 & 5 have not filed their return of income, so there is no...

  9. Dis-allowance u/s 40(a)(ia) - TDS u/s 194C - Until and unless risk and responsibility of the contract undertaken by the assessee is shifted to the sub-contractors, it...

  10. Payment to contractors and sub-contractors - TDS u/s 194C - vital requirement of relationship of a contractor and sub-contractor between the assessee and the...

  11. TDS u/s 194C - Deduction u/s 40(a)(ia) - the expenditure incurred under the head ‘freight charges’ are not liable for disallowance u/s 40(a)(ia)

  12. TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is...

  13. 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 -...

  14. TDS u/s 194C - Disallowance of Lorry Hire Charges u/s 40(a)(ia) - assessee is in transport business and on need basis, he hires lorries from time-to-time - payments have...

  15. TDS u/s 194C - disallowance u/s 40(a)(ia) - Payments to contractors - Though the substitution in section 40 has been made effective with effect from 01.04.2015, in our...

 

Quick Updates:Latest Updates