No obligation to deduct TDS when CIT had not rejected Form No. 15G filed by the assessee on the ground…
Commission paid to employees partakes character of salary and TDS is applicable only u/s 192 not under Section 194H –…
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…
Disallowance u/s 40(a)(ia) for non deduction of tax on payments to well-known NBFCs-ITAT remands issue for examination if NBFCs offered…
Payment for delayed allotment of plot by Housing Board not interest liable to TDS u/s 194A. Expression ‘interest’ was used…
Chapter VI-A deduction allowable on disallowance u/s 40(a)(ia) for profits of the eligible business so enhanced by the disallowance- ITAT…
TDS 194C not applicable on payment by contractee to contractor of license fee. Supreme Court dismisses SLP of the Income…
Disallowance u/s 40(a)(ia) not affected even if payee considers the receipt as income and pays tax thereon – ITAT follows…
No disallowance u/s 40(a)(ia) can be made for short deduction of TDS or deduction under wrong head. ITAT follows jurisdictional…
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…