No Penalty leviable u/s 271C on mere delay in remittance/deposit of the TDS after deduction subject to provisions of Section…
Show Cause Notice, Order and Penalty passed during lockdown period quashed as assessee had no opportunity to explain the case.…
TDS Surveys by Income Tax Department unearths huge defaults in deduction and deposit by hospitals, Real Estate Group and oil…
TDS deposited electronically within due time date shown on OLTAS irrelevant. There is no provision of waiver of interest for…
Employer deducting Tax on a bonafide estimate cannot be held assessee in default u/s 201(1) as TDS is a tentative…
Non deduction of TDS-Liability to pay interest even if deductee paid taxes. Under section 201(1A) liability of the deductor is…
Assessee in default u/s 201 not absolved if the resident who receives the payment without TDS files a loss return.…
Delay in submission of form 15G 15H not make bank assessee in default for non deduction of tax at source.…
The processing of TDS statements are fully centralized at CPC (TDS) Vaishali Ghaziabad and the AO has no power to revise…
TDS Default-Assessee liable us 2011A for interest even if payee declared income and paid taxes. ITAT amends the order in…