Tag: assessee in default

When assesee did not deduct TDS on account of interim stay of High Court, it can’t be regarded as assessee in default under section 201(1) of the Income Tax Act. In a recent judgment, Hon’ble Kerala High Court has held that when assessee did not deduct TDS on …

ITAT allowed assessee to submit Form 26A before AO as he misunderstood lower rate of TDS in certificate u/s 197 and deducted short TDS In a recent judgment, ITAT Mumbai has allowed assessee to submit Form 26A before AO as the assessee misunderstood the lower rate of TDS …

The deductor not required to act as an investigator or auditor to conduct any factual verification of the transporter’s declarations under section 194C(6)   In a recent judgment, ITAT Chandigarh has held that provisions of section 194C(6) did not require the deductor to examine balance sheets, registration certificates, …

There is no legislative mandate to collect tax at source under section 206C (1C) from the person involved in illegal mining or illegal transportation of minerals. In a recent judgment, Chhattisgarh High Court has held that there is no legislative mandate to collect tax at source under section …

Assessee’s contentions of TDS deposit could have been easily verified with help of technology instead of relegating assessee to litigation – ITAT In a recent judgment, ITAT Agra has observed that contentions of the assessee that he as deposited TDS could have been easily verified by the authorities …

Prosecution u/s 276B for delay in deposit of TDS quashed by High Court in the light of CBDT circulars In a recent judgment, Hon’ble Bombay High Court has quashed prosecution u/s 276B for delay in deposit of TDS in the light of CBDT Circular/Instructions stating that when TDS …

Deductor cannot be treated an assessee in default till payee also failed to pay tax directly. Before holding assessee in default, AO must establish that payee failed to pay tax directly – ITAT In a recent judgment, ITAT Jaipur has held that in cases of non deduction of …

In absence of mala fide intention bank should not be treated as assessee in default for late deduction and deposit of TDS – ITAT In a recent judgment, ITAT has held that in absence of mala fide intention bank should not be treated as assessee in default for …

No TDS u/s 194IA on advance security deposit under JDA as there was no transfer as conditions of Section 2(47)(v) of the Act was not complied  ABCAUS Case Law CitationABCAUS 3468 (2021) (03) ITAT Important case law relied referred:Keshub Mahindra v. CGT 70 ITR 1CGT v Smt C …

No TDS requirement u/s 195 on employee secondment agreement for payments for reimbursement to a non resident enterprises towards costs of seconded employees. ABCAUS Case Law CitationABCAUS 3432 (2020) (12) HC Important case law relied upon by the parties:M/s Centrica India offshore Pvt. Ltd. vs. Commissioner of income …