Read all Latest Updates on and about section 194H of the Income Tax Act

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Notable Tax Judgements by New CJI Surya Kant

Kavi Priya

Justice Surya Kant, the new Chief Justice of India, is widely respected for his balanced and thoughtful approach to law. Over the years, he has...

No TDS Deduction on Transaction of Assigning Loans by NBFC: ITAT rules in Favour of SBI [Read Order]

Printing and Binding of Books Amounts to Manufacturing Activity, Deduction u/s 80IC of the Income...

TDS not Applicable on Discount Allowed to Retailers by Distributors on Sale of Prepaid Sim...

No TDS on Pre-paid Sim Card Sold on Discount charges u/s 40(a)(ia) if Relation between Assessee and...

Deduction shall not be Disallowed u/s 40(a)(ia) of Income Tax Act on ground of TDS not Deducted, if Recipient includes Income from Receipts of Assessee: ITAT [Read Order]

The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that deduction should not be disallowed under Section 40(a)(ia) of Income Tax Act, 1961 on ground of Tax Deduction at...

ITAT Weekly Round-Up

This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that were covered by Taxscan.in the week before, from April 30th to May 6 2023. No TDS u/s 194H of Income Tax...

No TDS u/s 194H of Income Tax Act for Expenditure claimed to have been Debited to Profit & Loss Account under head “Commission”: ITAT

The Pune Bench of the Income Tax Appellate Tribunal (ITAT), observed that no Tax Deduction at Source (TDS) deduction under Section 194H of the Income Tax Act, 1961 for expenditure claimed to have...

Sale of Prepaid Sim Cards / Recharge Vouchers to distributors cannot be treated as Commission to attract S.194H, No TDS: ITAT grants relief to Vi

As a relief to Vodafone Idea ltd, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Sale of prepaid sim cards/recharge vouchers to distributors cannot be treated as...

No TDS on Commission paid to Partner by Firm: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that commission paid to partners is not covered under Section 194H of the Income Tax Act and therefore, the same is not subject to TDS...

Distributor Not Required to Deduct TDS on Payment of Turnover Discount to Dealers u/s 194H of Income Tax Act: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the discount paid to dealers by the distributor in the nature of turnover discount is not subject to TDS u/s 194H of Income Tax...

No TDS on Discount given to Distributors on Sale of Prepaid Sim Card u/s 194H: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that no tax deduction at source (TDS) on discount given to distributors on sale of prepaid sim card under section 194H. The...