Tag: TDS-default

TDS statements processing fully CPC centralized and AO has no power to revise the order. This ground of appeal by Revenue rejected by ITAT

The processing of TDS statements are fully centralized at CPC (TDS) Vaishali Ghaziabad and the AO has no power to revise the order. ITAT rejected Revenue’s appeal on this ground taken against CIT(A) order directing ITO(TDS) to make factual verification and pass suitable order. ABCAUS Case Law Citation: 944 2016 (06) ITAT …

Tips collected by hotel from customers and distributed to employees not salary for the purpose of TDS u/s 192-Supreme Court

The Supreme Court in its recent judgment has held that tips collected by the hotel from customers and distributed to employees are not salary for the purpose of TDS under Section 192. Case Law Details: Civil Appeal Nos. 4435-37 of 2016 ITC Limited Gurgaon (Appellant) versus Commissioner of IT (TDS) Delhi (Respondent) …