Latest Expert Exchange Queries

GST Demo Service software link: https://ims.go2customer.com
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft info@binarysoft.com
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
 
 
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
 
 
 
 
Popular Search: list of goods taxed at 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: VAT RATES :: due date for vat payment :: cpt :: Central Excise rule to resale the machines to a new company :: VAT Audit :: TDS :: TAX RATES - GOODS TAXABLE @ 4% :: ACCOUNTING STANDARD :: ARTICLES ON INPUT TAX CREDIT IN VAT :: form 3cd :: empanelment :: ACCOUNTING STANDARDS :: articles on VAT and GST in India
 
 
« ITAT-Constitution of Benches »
 Income Tax Appellate Tribunal : Bangalore Benches Bangalore Constitution for the week from 25/09/2017 To 28/09/2017
 Income Tax Appellate Tribunal Ahmedabad Benches ,) Ahmedabad S/shri N. K. Billaiya, AM & S.S. Godara, JM Causelist For Bench 'A' 18/09/2017
 Income Tax Appellate Tribunal Kolkata Benches, Kolkata Sub : Cause list for the Cases fixed on friday the 22.09.2017
 Income Tax Appellate Tribunal Mumbai Benches, Mumbai Consolidated Cause list of SA/MA/Pronouncement for friday 22.09.2017
 Income Tax Appellate Tribunal Mumbai Consolidated list of orders ready for Pronouncement on 20/09/2017
 Income Tax Appellate Tribunal, Bangalore Benches, Bangalore Constitution For The weel from 18/09/2017 To 22/09/2017
 Income Tax Appellate Tribunal Ahmedabad Benches , ) Ahmedabad S/shri N. K. Billaiya, Am & S.S. Godara, JM Causelist For Bench 'A' 18/09/2017
 Income Tax Appellate Tribunal, Visakhapatnam Bench List Of Division Bench Cases Posted Before During The Period From 18th September To 29th September , 2017.
 Income Tax Appellate Tribunal Kolkata Benches Kolkata Constitution of Kolkata Benches from 11/09/2017 To 14/09/2017
 Income Tax Appellate Tribunal Mumbai Benches Mumbai Consolidated Cause of SA/MA/Pronouncement for friday 15/09/2017
 Income Tax Appellate Tribunal : Mumbai Benches : Mumbai Consolidated list of Orders ready for Pronouncement on 13/09/2017

SKIL Infrastructure Ltd vs. ITO (TDS) (ITAT Mumbai)
December, 23rd 2011

S. 194-I: Distinction between hire of vehicles & transportation contract
 
The assessee paid hire charges for hiring helicopter & aircraft services and deducted TDS at 2% u/s 194C. The AO & CIT (A) held that the assessee ought to have deducted TDS at 22.44% u/s 194-I on the ground that vehicles were plant and machinery and the assessee had hired the vehicles and not merely taken services for carrying passengers or goods. The assessee was held liable to pay the deficit u/s 201. On appeal by the assessee, HELD allowing the appeal:
 
The departments argument that the assessee has hired helicopter/air craft/vehicle is not correct because these were not hired on a periodic basis or on day-to-day basis. Instead, the transport services provided by the transporters were availed of. The assessee paid charges on the basis of flying hours, cost of landing charges and refuelling charges, etc. The crew, fuel, maintenance operation licences, etc. were all under the control of the service providers and not under the control of the assessee. If the assessee does not enjoy control over the vehicles and if the running and maintenance expenditure is borne by the transport service providers, the contract is not one for the hiring but is merely for availing transportation services. Payment for transportation services is not covered by s. 194-I (Accenture Services 44 SOT 290 (Mum), Tata AIG 43 SOT 215 (Mum) and Ahmedabad Urban Development Authority followed).

 
 
Home | About Us | Terms and Conditions | Contact Us
Copyright 2017 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Application Management Solutions Application Management System Application Management Software System Application Management Development Application Management Software Development

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions