#section 194J
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298 articlesIncome Tax

Income Tax
Section 2(22) Not Applicable to Non-Beneficiary Shareholders: ITAT Kolkata
Income Tax

Income Tax
If Payees Accounted for Received Amounts & Paid Taxes, Assessee Not in Default under Sec. 201(1)
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Income Tax
Technical service in section 9(1)(vii) denote services catering to special needs and not facility provided to all: Delhi HC
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Income Tax
Income from Indian Entities to Volvo Information Technology AB Not Taxable as Royalty: Delhi HC
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Income Tax
Service tax not paid before return due date disallowable under section 43B
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Income Tax
No Section 194J TDS if Consultancy Charges not exceeds Rs. 30,000: ITAT
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Income Tax
Applicability of TDS provisions requires clear identification of payees
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Income Tax
Subscription, professional and training services not FTS hence not taxable: ITAT Delhi
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Income Tax
Sale, Distribution, or Exhibition of Cinematographic Films is not Royalty: ITAT Mumbai
Goods and Services Tax

Goods and Services Tax
TDS u/s 192 Not Conclusive Proof of Incentive to directors as Salary for GST: Madras HC
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Income Tax
TDS not deductible from discount paid on prepaid sim card/ recharge vouchers
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Income Tax
TDS u/s 194J and not u/s 192B applicable on payment made to Consultant/Retainer Doctors
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Income Tax
Key TDS Connections: Sections 194C, 194H, 194J, and 194M
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Income Tax
