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section 194H

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Decoding The Principal – Agent Relationship: An Analysis of Supreme Court’s Interpretation of Section 194-H of Income Tax Act, 1961

Income Tax : Explore the Supreme Court interpretation of Section 194-H of the Income Tax Act, 1961, analyzing the distinction between commissio...

April 15, 2024 1038 Views 0 comment Print

Key TDS Connections: Sections 194C, 194H, 194J, and 194M

Income Tax : Dive into the intricacies of TDS under Sections 194C, 194H, 194J, and explore their critical relation with Section 194M. Clear ins...

December 12, 2023 5757 Views 4 comments Print

Commission paid to Booking.com – Applicability of TDS Provisions

Income Tax : Learn about the applicability of TDS provisions for commission payments to Booking.com in India, including analysis of tax laws an...

November 5, 2023 4188 Views 1 comment Print

Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act

Income Tax : Discover simplified taxation scheme under Section 44AD of Income Tax Act. Learn eligibility criteria, exemptions, and key insights...

September 18, 2023 23487 Views 12 comments Print

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated

Income Tax : Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Ea...

July 25, 2023 51069 Views 4 comments Print


Latest Judiciary


GST liability: Alleged erroneous TDS deduction – Madras HC Orders Statutory Appeal

Goods and Services Tax : Read about the Madras High Court's decision in Rangaswamy Jeevanantham vs Superintendent case, where GST liability and TDS on Sala...

April 10, 2024 156 Views 0 comment Print

Section 194H TDS Not Applicable If Assessee Not Paying Income in Business Transactions: SC

Income Tax : Supreme Court ruling on TDS under S.194-H: Business transactions where assessee isn't responsible for payment do not attract TDS. ...

March 3, 2024 735 Views 0 comment Print

Section 201(1)/201(1A) inapplicable if TDS deducted at Correct Rates: ITAT Rajkot

Income Tax : Rajkot ITAT finds BSNL not in default for TDS on discounts to distributors, emphasizing correct TDS rates compliance for AY 2009-1...

February 14, 2024 363 Views 0 comment Print

Sale, Distribution, or Exhibition of Cinematographic Films is not Royalty: ITAT Mumbai

Income Tax : ITAT Mumbai held that consideration for sale distribution or exhibition of cinematographic films would not fall under the domain o...

February 8, 2024 876 Views 0 comment Print

TDS not deductible from discount paid on prepaid sim card/ recharge vouchers

Income Tax : ITAT Mumbai held that the assessee is not liable to deduct tax at source from the discount paid on prepaid sim card/recharge vouch...

January 17, 2024 438 Views 0 comment Print


Latest Notifications


TDS on payments for procuring or canvassing for advertisements

Income Tax : Law Related to Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies f...

February 29, 2016 7591 Views 0 comment Print


Latest Posts in section 194H

Decoding The Principal – Agent Relationship: An Analysis of Supreme Court’s Interpretation of Section 194-H of Income Tax Act, 1961

April 15, 2024 1038 Views 0 comment Print

Explore the Supreme Court interpretation of Section 194-H of the Income Tax Act, 1961, analyzing the distinction between commission-based principal-agent relationships and discount-based sales.

GST liability: Alleged erroneous TDS deduction – Madras HC Orders Statutory Appeal

April 10, 2024 156 Views 0 comment Print

Read about the Madras High Court’s decision in Rangaswamy Jeevanantham vs Superintendent case, where GST liability and TDS on Salary deduction under section 194H were disputed, leading to an order for a statutory appeal.

Section 194H TDS Not Applicable If Assessee Not Paying Income in Business Transactions: SC

March 3, 2024 735 Views 0 comment Print

Supreme Court ruling on TDS under S.194-H: Business transactions where assessee isn’t responsible for payment do not attract TDS. Key insights explained.

Section 201(1)/201(1A) inapplicable if TDS deducted at Correct Rates: ITAT Rajkot

February 14, 2024 363 Views 0 comment Print

Rajkot ITAT finds BSNL not in default for TDS on discounts to distributors, emphasizing correct TDS rates compliance for AY 2009-10. Appeals allowed.

Sale, Distribution, or Exhibition of Cinematographic Films is not Royalty: ITAT Mumbai

February 8, 2024 876 Views 0 comment Print

ITAT Mumbai held that consideration for sale distribution or exhibition of cinematographic films would not fall under the domain of “Royalty” and accordingly TDS not deductible on the same.

TDS not deductible from discount paid on prepaid sim card/ recharge vouchers

January 17, 2024 438 Views 0 comment Print

ITAT Mumbai held that the assessee is not liable to deduct tax at source from the discount paid on prepaid sim card/recharge vouchers. Thus, disallowance made u/s 40(a)(ia) of the Income Tax Act liable to be deleted.

No Reevaluation of Facts Without Alleged Perversity in Findings: Delhi HC

January 16, 2024 351 Views 0 comment Print

HC court upheld factual findings of lower authorities, emphasizing its limited jurisdiction under Section 260A of Income Tax Act. It clarified that it cannot reevaluate questions of fact in the absence of any grounds alleging perversity in the findings.

Key TDS Connections: Sections 194C, 194H, 194J, and 194M

December 12, 2023 5757 Views 4 comments Print

Dive into the intricacies of TDS under Sections 194C, 194H, 194J, and explore their critical relation with Section 194M. Clear insights for businesses and individuals.

No Section 194H TDS deductible on Trade Discount Retained by Ad Agencies

November 5, 2023 603 Views 0 comment Print

Delhi High Court’s judgment in PCIT vs. Optimal Media Solutions Ltd. for AY 2009-10 clarifies that retention by advertising agencies is trade discount, not subject to TDS under section 194H.

Commission paid to Booking.com – Applicability of TDS Provisions

November 5, 2023 4188 Views 1 comment Print

Learn about the applicability of TDS provisions for commission payments to Booking.com in India, including analysis of tax laws and international treaties.

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