default 201(1A)

  • 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

Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA – High Court

Compensation for removing illegal encroachment not liable for TDS u/s 194L/194LA when occupants were not owners of the land on…

6 years ago
  • Income Tax

Interest u/s 201(1A) chargeable up to date of payment, not upto the date of ITR filing by deductees – ITAT

Interest u/s 201(1A) chargeable up to date of payment and not upto the date of filing of return of income…

6 years ago
  • Income Tax

TDS Default-Assessee liable us 2011A for interest even if payee declared income and paid taxes. ITAT amends order in line with Supreme Court judgment

TDS Default-Assessee liable us 2011A for interest even if payee declared income and paid taxes. ITAT amends the order in…

8 years ago