Tag Archives: Section 194J

TDS U/s. 194J applicable and Not salary tds u/s 192 on Fees shared between hospital & doctors : HC

By | April 20, 2019

Issue :Revenue’s contention that the Respondent­ Assessee, a trust, running a hospital, had to deduct the tax at source under Section 192 (salary)  of the Income Tax Act, 1961  Held ;Significant features of the contractual relationship between the doctors and the hospital in the present case were that the hospital would provide support service where a… Read More »

Apply TDS u/s 194J on provision for Audit Fees :ITAT Chennai

By | April 17, 2018

On perusal of section 194J of the Act, we find that tax is deductible at source either at the time of credit of expenditure to the account of the payee or at the time of payment whichever is earlier. In the instant case, the assessee had made provision for audit fees to the account of… Read More »

No TDS on reimbursement of expenses if it had no income element: HC

By | April 3, 2018

No TDS on reimbursement of expenses if it had no income element: HC if no income is attributable to the payee, there is no liability to deduct tax at source in the hands of the tax deductor. HIGH COURT OF KARNATAKA Commissioner of Income Tax v. Kalyani Steels Ltd. MRS. S. SUJATHA AND JOHN MICHAEL CUNHA, JJ.… Read More »

TDS -amount paid to visiting doctors on basis of patients attended would attract sec. 194J TDS and not sec. 192 TDS

By | September 17, 2016

IN THE ITAT BANGALORE BENCH ‘C’ Hosmat Hospital (P.) Ltd. v. Assistant Commissioner of Income-tax, (TDS), Circle 18 (1), Bangalore VIJAY PAL RAO, JUDICIAL MEMBER AND INTURI RAMA RAO, ACCOUNTANT MEMBER IT APPEAL NOS. 572, 575, 576, 879, 880 & 881 (BANG.) OF 2014 [ASSESSMENT YEARS 2011-12 TO 2013-14] AUGUST  11, 2016 S. Annamalai, Adv.… Read More »

wheeling charges paid is not fee for technical service u/s 194J

By | January 23, 2016

Issue Whether the wheeling charges paid by the Assessee amount to fees for technical services within the meaning of Section 194J of the Act. ? HELD BPTA agreement between DTL and PGCIL there is transportation of the electricity from PGCIL to DTL, through the equipment and network required statutorily to be maintained by PGCIL through… Read More »

Payment for Using brand name on beer is Royalty liable for TDS u/s 194J

By | November 6, 2015

“Trade discount scheme” would amount to Commission liable for deduction of tax at source u/s 194H of the Act. ? Held No Contractual payments made to M/s United Breweries Ltd, Bangalore and M/s Millenium Breweries Industries Ltd, Bangalore would amount to payment of Royalty liable for deduction u/s 194J of the Act, and not u/s 194C… Read More »

Sum paid for internet connection not liable for TDS under section 194J

By | October 15, 2015

TDS on Internet Charges /Leased line In the following judgement it was decided that the there is no TDS on Internet Charges /Leased line Assessment year 2007-08 Facts of the Case :  Assessee was engaged in business of development of computer software . Issue :- Assessing Officer disallowed a certain sum under section 40(a)(ia) on… Read More »