![Ignoring Earlier HC Rulings, Revenue Cannot Insist on 10% TDS u/s 197 Without Showing Change in Facts: Delhi HC in SFDC Ireland Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/30/500x300_2122584-ignoring-earlier-hc-rulings-revenue-cannot-insist.webp "Ignoring Earlier HC Rulings, Revenue Cannot Insist on 10% TDS u/s 197 Without Showing Change in Facts: Delhi HC in SFDC Ireland Case [Read Order]")
Ignoring Earlier HC Rulings, Revenue Cannot Insist on 10% TDS u/s 197 Without Showing Change in Facts: Delhi HC in SFDC Ireland Case [Read Order]
In a recent ruling, the Delhi High Court held that the Income Tax Department cannot force 10% TDS (Tax Deducted at Source) under Section 197 when...
![ITAT Upholds Deletion of Demand for Non-Deduction of Tax on Agency Fees by Bharti Airtel Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Bharti-Airtel.jpg "ITAT Upholds Deletion of Demand for Non-Deduction of Tax on Agency Fees by Bharti Airtel Ltd [Read Order]")
![Assessee failed to Deduct TDS u/s 194A: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessee-deduct-tax-ITAT-Disallowance-Income-Tax-Act-Taxscan.jpeg "Assessee failed to Deduct TDS u/s 194A: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]")
Order passed against Assessee without considering DTAA with various Countries Invalid: ITAT quashes order of CIT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench consisting of Mahavir Prasad, Judicial Member and Waseem Ahmed, Accountant Member quashed order of Commissioner of Income Tax (CIT) for...
![Order passed against Assessee without considering DTAA with various Countries Invalid: ITAT quashes order of CIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Order-passed-assessee-DTAA-various-countries-ITAT-CIT-Taxscan.jpg "Order passed against Assessee without considering DTAA with various Countries Invalid: ITAT quashes order of CIT [Read Order]")
![No TDS u/s 194A on Interest Payments to Agra Development Authority: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/No-TDS-Interest-Payments-Agra-Development-Authority-Supreme-Court-Taxscan.jpeg "No TDS u/s 194A on Interest Payments to Agra Development Authority: Supreme Court [Read Order]")
Interest Payments to Associate members by Credit Co-operative Society eligible for Exemption u/s 194A(3)(v): ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore has ruled that, that Credit Co-operative Societies are not liable to deduct tax at source from the interest payments made to Associate Members as...
![Interest Payments to Associate members by Credit Co-operative Society eligible for Exemption u/s 194A(3)(v): ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Interest-Payments-Associate-members-Credit-Co-operative-Society-exemption-ITAT-Taxscan.jpeg "Interest Payments to Associate members by Credit Co-operative Society eligible for Exemption u/s 194A(3)(v): ITAT deletes Addition [Read Order]")
No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that tax cannot be detected at source on Sales Commission paid to Overseas Agents not having Permanent Establishment (PE) in India. The...
![No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/TDS-applicable-Sales-Commission-Overseas-Agents-PE-ITAT-Taxscan.jpeg "No TDS applicable on Sales Commission paid to Overseas Agents not having PE in India: ITAT [Read Order]")
TPA required to deduct TDS on payments made to hospitals under Section 194J of the Income Tax Act: Karnataka HC [Read Judgment]
The Karnataka High Court held that the Third Party Administrator (TPA) is required to deduct tax at source (TDS) on payments made to hospitals under Section 194J of the Income Tax Act. The...
![TPA required to deduct TDS on payments made to hospitals under Section 194J of the Income Tax Act: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/TPA-required-deduct-TDS-payments-made-hospitals-Section-194J-of-the-Income-Tax-Act-Karnataka-High-Court-Taxscan.jpg "TPA required to deduct TDS on payments made to hospitals under Section 194J of the Income Tax Act: Karnataka HC [Read Judgment]")
Acer India can’t be fastened with liability to TDS retrospectively in respect of payments made for purchase of Licensed Software: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that Acer India can not be fastened with liability to Tax Deducted at Source (TDS) retrospectively in respect of payments made for...
![Acer India can’t be fastened with liability to TDS retrospectively in respect of payments made for purchase of Licensed Software: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Acer-India-liability-TDS-Licensed-Software-payments-Purchase-Taxscan.jpeg "Acer India can’t be fastened with liability to TDS retrospectively in respect of payments made for purchase of Licensed Software: ITAT [Read Order]")