No Late Fee 234E can be levied when challan cum statement Form 26QB filed within the due date as required…
Bank branch TDS deposit and return filed by zonal office. AO treated branch as assessee in default. ITAT remanded matter…
Grossing up for TDS was applicable on payment to foreign University for technical services as DTAA did not define the…
Service of Income Tax notice to assessee in jail should be through Superintendent of the jail. High Court quashed order…
No disallowance u/s 40(a)(ia) even if payee files return belatedly u/s 139(4) if payment is considered in tax computation and…
Assessee in default u/s 201 not absolved if the resident who receives the payment without TDS files a loss return.…
No requirement to file separate appeals against TDS default u/s 201(1) and interest default 201(1A) to work tax effect In…