Tag Archives: Section 194J

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

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 »

No TDS on purchase of negative rights of films

Whether Payment made to purchase negative rights of films on perpetual basis attract TDS under section 194J ? Summary  of the Case on TDS on purchase of negative rights of films: Section :194J, read with section 40(a)(ia), of the Income-tax Act, 1961  Subject :Deduction of tax at source on Fees for professional or technical services (Film… Read More »

section 40(a)(ia) Payer not liable for TDS default due to retrospective amendments

Whether disallowance under section 40(a)(ia) should be made on the basis of subsequent amendment brought into the Act with retrospective effect.? Summary of Case on section 40(a)(ia) :- Where Assessing Officer on basis of amendments introduced in section 9(1)(vi) with retrospective effect held that assessee was liable to deduct tax at source from licence fee… Read More »