assessee in default

  • Income Tax

No Late Fee 234E when challan cum statement Form 26QB filed within the due date

No Late Fee 234E can be levied when challan cum statement Form 26QB filed within the due date as required…

6 years ago
  • Income Tax

Bank branch TDS deposited and return filed by zonal office. AO treated branch assessee in default

Bank branch TDS deposit and return filed by zonal office. AO treated branch as assessee in default. ITAT remanded matter…

6 years ago
  • Income Tax

Grossing up for TDS was applicable on payment to foreign University as DTAA did not define “gross amount”-High Court

Grossing up for TDS was applicable on payment to foreign University for technical services as DTAA did not define the…

6 years ago
  • Income Tax

Service of Income Tax notice to assessee in jail should be through Superintendent of jail – High Court

Service of Income Tax notice to assessee in jail should be through Superintendent of the jail. High Court quashed order…

6 years ago
  • Income Tax

No disallowance u/s 40(a)(ia) even if payee files return belatedly if other conditions are complied with – ITAT

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…

6 years ago
  • Income Tax

Assessee in default u/s 201 not absolved if the resident who receives the payment without TDS files a loss return

Assessee in default u/s 201 not absolved if the resident who receives the payment without TDS files a loss return.…

6 years ago
  • Income Tax
  • ITAT
  • Judgments

No requirement to file separate appeals against TDS default u/s 201(1) and interest default 201(1A) to work tax effect

No requirement to file separate appeals against TDS default u/s 201(1) and interest default 201(1A) to work tax effect In…

8 years ago