Circular no. 681 dated march 8 1994

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August undefined, 2024

http://www.kslegislature.org/li/b2024_22/measures/hb2681/ WebBut in the given case no supply of information (service/labour) is involved. The employees of the assessee-company are allowed 'access' to database who themselves search the requisite information if they so require. Further Circular' No. …

Sri Parameswari Projects P. Ltd. v. ITO (2024) 79 ITR 529 (SMC ...

WebJan 20, 2006 · The relevant assessment year is 1994-95 and the corresponding accounting year ended on March 31, 1994. The assessee was engaged in the business of transportation of coal from the ports of Haldia, Visakhapatnam and Paradeep to Chennai and Tuticorin under contracts executed with the Tamil Nadu Electricity Board. ... Circular … http://www.kslegislature.org/li/b2024_22/measures/hb2181/ green energy alliance massachusetts

TDS ON EVENT MANAGEMENT SERVICE [Resolved] Income Tax

WebThe court held that Circular No. 681 (see [1994] 206 ITR (St.) 299) is illegal and without jurisdiction in so far as it requires deduction of tax at source from payments to advertising agencies for professional services rendered by them. 13. The Madhya Pradesh High Court in the case of M.P. State Bar Council v. WebDec 29, 2024 · Circular No: 681 Date of Issue: 8.3.1994 Section (s) Referred : 194C Statute: Income-Tax Act Subject: Deduction of income-tax at source under section 194C of the Income-tax Act, 1961, from … WebApr 5, 2024 · Circular No. 1/2024 : Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act, 1961 ('Act') in view of the then-Covid-19 pandemic 6 January 2024. F. No. 2251 4912024-ITA-1l Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular … green energy and resources journal

No TDS on payments made to a hotel by a customer – …

Chamber Of Income-Tax ... vs Central Board Of Direct Taxes And

WebMay 26, 2011 · However, can be contested interpreting the case as 'service contract' within the meaning of section 194C on the strength of Circular no. 681 dated March 8, 1994. … WebNov 20, 2007 · Circular No. 681, dated 8-3-1994 of the Board clarifies in para 7 (vi) that the provisions of section 194C would not apply to contracts for sale of goods and further clarifies that where the property in the article or thing so fabricated passes from the fabricator-contractor to the assessee only after such article or thing is delivered to the … flughafen constantineWebMar 8, 1994 · Circular No. 28/28/94-CX - 08/03/1994. Cir. No. 28/28/94-CX In continuation of this Department"s letter of even number dated 21.07.93 it is informed that vide sub-clause (a) of clause 63 of the Finance Bill, 1994, section 3 (3) of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 has been imposed to be amended so as to ... green energy and resource

"WebThe assessee relied on Circular No. 681, dated March 8, 1994 (1994)206 ITR 299 (St) and Circular No. 736 dated February 13, 1996 (1996) 218 ITR 97 (St) to support the contention that the payment was neither in the nature of contractual payment nor rental payment but towards its share for screening the film. " - Circular no. 681 dated march 8 1994

Circular no. 681 dated march 8 1994

Sethi Transport And Ors. vs Central Board Of Direct Taxes And

WebDec 10, 2010 · The defendants have not cited to the court any Illinois statute which conflicts with 799 and we conclude that Gorman had a property interest in his job based on CHA No. 799.The just cause provision accompanying the procedures contained in 799 was an assurance of continued employment. WebMar 8, 2008 · SAMPAT JAIN can u please provide the detail of this Circular Nos. 661 and 681, dated 8-10-1993 and 8-3-1994, respectively for the TDS R.V.RAO (Expert) Follow 12 March 2008 SUPREME COURT JUDGEMENT AND CBDT GUIDELINES ON TDS ON SERVICE CONTRACTS ARE GIVEN BELOW. SECTION 194C l PAYMENTS TO …

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WebDec 13, 2006 · Circular No. 681, dated 8-3-1994 of the Board clarifies in para 7 ... However, in reply to question No. 15 in Circular No. 715, dated 8-8-1995 on the subject of applicability of section 194C, in respect of contract for supply printed material as per prescribed specifications, it has been said that such contracts would also be covered … WebMay 21, 2009 · Circular no 681 dated 08.03.1994 - With the issuance the of circular no 681 dated 08.03.1994 CBDT withdrew it s own Circular no 86 dated 29.05.1972. dated and 93 dated 26.09.1972. In this circular 681 apart from contract covered under works contract by circular no 86 dated 29.05.1972. by taking the interpretation of any work …

WebJan 20, 2006 · Learned counsel appearing for the Revenue submitted that, admittedly, the assessee hired the ships belonging to other shipping companies for the purpose of transport of coal from one port to another, and therefore, Circular No. 681 dated March 8, 1994 (see [1994] 206 ITR (St.) 299), of the Central Board of Direct Taxes is squarely applicable to … WebHowever, it is relevant to note that before the Assessing Officer, the assessee had taken the stand that section 194C of the said Act, had no application, particularly in view of Circular No. 681, dated March 8, 1994 ( [1994] 206 ITR (St.) 299 ).

Web"Circular No. 681, dated March 8, 1994. Subject : Deduction of Income - tax at source under section 194C of the Income - tax Act, 1961, from payments made to contractors/sub-contractors-Supreme Court judgment dated March 23, 1993, in Associated Cement Co. Ltd. v. CIT-Instructions-Regarding.

WebDec 13, 2006 · 1. received in the Board seeking clarification on the applicability of section 194C on such transactions, where the assessee has outsourced certain work relating to …

WebAug 3, 1994 · Circular No: 681 . Date of Issue: 8/3/1994. Section(s) Referred: 194C. Statute: Income-Tax Act. Deduction of income-tax at source under section 194C of the Income … green energy and technology影响因子Aug 3, 1994 · flughafen congonhasWeb"Circular No. 681, dated March 8, 1994. Subject: Deduction of income-tax at source under Section 194Cof the Income-tax Act, 1961, from payments made to … green energy and whalesWebThe Board has issued Circular No. 681, dated March 8, 1994 (reproduced in [1994] 206 ITR (St.) 299), after withdrawing the earlier circulars, explaining the applicability of Section 194Cof the Act. " 4. green energy and resources期刊影响因子WebThese circulars remained in force until March 8, 1994, when Circular No. 681 (see [1994] 206 ITR (St.) 299), came to be issued by the Central Board of Direct Taxes. The genesis of the circular dated March 8, 1994, is the decision of the Supreme Court in Associated Cement Co. Ltd. v. CIT [1993] 201 ITR 435. flughafen connecticutWebThis finding has also been confirmed by the Tribunal after examining the terms and conditions of the agreements entered into between the assessee and the manufacturers as also Circular No. 681, dated March 8, 1994, issued by the Central Board of Direct Taxes. green energy app for windows 10WebJan 9, 2024 · March 31, 2024-A +A. House Status: Adjourned until Monday, January 9, ... Date Chamber Status AR JPN; Fri, Mar 5, 2024: House: ... Head Rev No: 891713(E) … flughafen colombo