Latest Expert Exchange Queries
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) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ACCOUNTING STANDARD :: cpt :: ARTICLES ON INPUT TAX CREDIT IN VAT :: empanelment :: VAT Audit :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: due date for vat payment :: form 3cd :: articles on VAT and GST in India :: TAX RATES - GOODS TAXABLE @ 4% :: Central Excise rule to resale the machines to a new company :: ACCOUNTING STANDARDS :: list of goods taxed at 4% :: TDS :: VAT RATES
 
 
« ITAT-Constitution of Benches »
 Income Tax Appellate Tribunal, Bangalore Benches, Bangalore. Constitution For The week 20.03.2017 To 23.03.2017.
 Income Tax Appellate Tribunal, Hyderabad Benches, Hyderabad. Constitution For The Period From 20.03.2017 To 30.03.2017.
 Income Tax Appellate Trtbunal Kolkata Benches Kolkata Causelist For Bench 'A' Sub Case list for the period from 20/03/2017 To 23/03/2017 (24/03/2017 is M.A.Day)
 Income Tax Appellate Trtbunal Chennai Benches Chennai Constitution For The Week From 2010312017 To 2310312017
 Income Tax Appellate Tribunal Ahmedabad Benches , Ahmedabad S/shri Rajpal Yadav, Jm & N.K. Billaiya, Am Causelist For Bench 'A' Date : 20/03/2017
 Income Tax Appellate Tribunal: Panaji Bench: Panaji Cause List For The Week From 20.03.2017 To 31.03.2017 Before Shri P. K. Bansal-Am And Shri George Mathan – Jm
 Income Tax Appellate Tribunal New Delhi Bench New Delhi Constitution of Benches from 20.03.2017
 Income Tax Appellate Tribunal Pune Bench Pune Causelist for Bench 'A' For the Week Ending 24/03/2017
 Income tax Appellate Tribunal : Kolkata Benches : Mumbai Benches Mumbai Consolidated Cause list of SA MA Pronouncement for friday 17/03/2017
 Income tax Appellate Tribunal : Kolkata Benches : Kolkata Constitution of Kolkata Benches From 20/03/2017 To 23/03/2017 (24th march, 2017 day)
 Income Tax Appellate Tribunal, Delhi Benches : New Delhi stay list dated 15.03.17

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