'Declare Income from Moonlighting': Income Tax Authorities to IT Professionals
In a significant move, the income-tax authorities have raised concerns about its tax implications for those who take up additional assignments...
![No TDS on Payments made to Foreign Shipping Companies’ Agents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/TDS-Payments-Foreign-Shipping-Companies-ITAT-taxscan.jpeg "No TDS on Payments made to Foreign Shipping Companies’ Agents: ITAT [Read Order]")
![Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Roaming-Charges-Vodafone-India-Telecom-Operators-TDS-Income-Tax-Act-ITAT-taxscan.jpg "Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]")
![Lorry Booking Agent not liable to deduct TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/06/Lorry-Booking-Agent-TDS-ITAT-Taxscan.jpg "Lorry Booking Agent not liable to deduct TDS: ITAT [Read Order]")
![80IA(4)(i) Deduction can’t be denied on Ground that assessee deducted TDS under Section 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Weighted-Deduction-Taxscan.jpg "80IA(4)(i) Deduction can’t be denied on Ground that assessee deducted TDS under Section 194C: ITAT [Read Order]")
Channel Subscription Fee paid to Cable Operator under Contract not FTS, attract TDS u/s 194C: Bombay High Court [Read Judgment]
A two-judge bench of the Bombay High Court has held that the subscription fees paid to the cable network operator /MSO /DTH Operators attracts TDS liability under Section 194C of the Income Tax Act. ...
![Channel Subscription Fee paid to Cable Operator under Contract not FTS, attract TDS u/s 194C: Bombay High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/12/Finance-Charges-TDS-Taxscan-1.jpg "Channel Subscription Fee paid to Cable Operator under Contract not FTS, attract TDS u/s 194C: Bombay High Court [Read Judgment]")
Payment towards Annual Maintenance Contracts subject to TDS u/s 194C of Income Tax Act: Bombay HC [Read Judgment]
The Bombay High Court recently upheld an Income Tax Appellate Tribunal’s (ITAT) order that the Annual Maintenance Contracts are subject to TDS under Section 194C of the Income Tax Act. During the...
![Payment towards Annual Maintenance Contracts subject to TDS u/s 194C of Income Tax Act: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Payment towards Annual Maintenance Contracts subject to TDS u/s 194C of Income Tax Act: Bombay HC [Read Judgment]")
Reimbursement of Expenses to C&F Agents for achieving Targets not subject to TDS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench has ruled that the provisions relating to tax deduction at source (TDS) cannot be applicable to reimbursement of expenses to C&F Agents for...
![Reimbursement of Expenses to C&F Agents for achieving Targets not subject to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Reimbursement-TDS-Taxscan.jpg "Reimbursement of Expenses to C&F Agents for achieving Targets not subject to TDS: ITAT [Read Order]")
TDS under Section 194C won’t attract since Labour Charges were paid Directly without a Contract or Sub-Contract: ITAT [Read Order]
In ITO vs. M/s. Maakali Enterprises, the Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) held that TDS under Section 194C of the Income Tax Act, 1961 would not attract when labour charges...
![Payments made to Vendors subject to TDS under Section 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Vendors-TDS-Taxscan.jpg "Payments made to Vendors subject to TDS under Section 194C: ITAT [Read Order]")
![Hiring of Vehicles not subject to TDS prior to Amendment in Sec 194-I: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Kerala-High-Court-Taxscan.jpg "Hiring of Vehicles not subject to TDS prior to Amendment in Sec 194-I: Kerala HC [Read Judgment]")