Circular no. 681 dated march 8 1994
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. 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 …
Circular no. 681 dated march 8 1994
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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 … Web"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 …
WebMar 13, 2009 · Central Board of Director Taxes & Ors. held that the circular No.681 is illegal to the extent it holds that the tax is to be deducted from the amounts payable to … 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. …
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 … 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 …
WebJan 9, 2024 · Committee Report recommending bill be passed by Committee on Federal and State Affairs. 1877. Tue, Mar 8, 2024. House. Hearing: Tuesday, March 8, 2024, …
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 ). how big is timber wolfhow many ounces is 75 tablespoonsWebMar 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 ... how many ounces is 84gWebNov 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 … how big is timmins ontarioWebDec 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 … how many ounces is 700ml waterWeb"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. how many ounces is 62gWebJan 8, 2016 · 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 … how many ounces is .70 pounds