AMC charges not fee for technical services - No ITAT deletes disallowance u/s 40(a)(ia) In a recent judgment, ITAT has…
Minimum hotel room occupancy guarantee payments by OYO not liable to TDS u/s 194C - ITAT In a recent judgment…
No furnishing transporters declaration u/s 194C(7) does not mean non compliance of section 194C(6) leading to disallowance u/s 40(a)(ia) -…
No liability for TDS when buyers deducted commission and remit only net amount – ITAT quashed disallowance u/s 40(a)(ia) ABCAUS…
TDS not applicable on payment of bank guarantee commission to bank listed in second schedule to RBI Act as there…
No disallowance u/s 40(a)(ia) for merely not filing Form 26A before Assessing Officer. Once content of Form-26A not disputed, assessee…
No disallowance u/s 40(a)(ia) for short deduction of TDS made at less than prescribed rates. ITAT deleted addition following various…
Failure to comply u/s 194C(7) does not resurrect liability u/s 194C(6), Section 194C(7) and section 194C(6) are independent to each…
On statutory disallowances u/s 40(a)(ia) 40A(3) there cannot be any penalty u/s 271(1)(c) especially when assessee not claimed deduction of…
Make My Trip was not liable to deduct TDS on gateway charges payments to Banks – High Court upheld ITAT…