No TDS u/s 194IA on advance security deposit under JDA as there was no transfer as conditions of Section 2(47)(v)…
No TDS requirement u/s 195 on employee secondment agreement for payments for reimbursement to a non resident enterprises towards costs…
TDS non deduction by bank where income in Form 15G/15H exceeded threshold limit of basic exemption. ITAT remands case for…
CBDT Clarification on short deduction of TDS/TCS due to increase in rates of surcharge by Finance No.2 Act, 2019. when…
Trader in scrap not liable to collect TCS u/s 206C if scrap not a result of manufacturing ABCAUS Case Law…
Is bank guarantee commission liable to TDS u/s 194H-SC dismisses SLP of the Department but keeps the Question of Law…
Addition u/s 40(a)(ia) in rectification proceedings u/s 154 upheld as question of second proviso being prospective was not debatable in…
Employer deducting Tax on a bonafide estimate cannot be held assessee in default u/s 201(1) as TDS is a tentative…
Without treating assessee as “assessee in default” u/s 201(1), no disallowance can be made u/s 40(a)(ia) for non deduction of…
No Late Fee 234E can be levied when challan cum statement Form 26QB filed within the due date as required…