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![Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]](https://images.taxscan.in/h-upload/2026/03/06/2128047-executive-instructions-cannot-amend-statutory-provisionsjpg.webp "Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]")
Executive Instructions Cannot Amend Statutory Provisions: Kerala HC Quashes BSNL Corporate Office Letter Mandating TDS on Leave Encashment [Read Order]
The Kerala High Court recently reaffirmed that executive instructions cannot amend or override statutory provisions. The observation was made while...
![S. 197 Certificate at 15% Unsustainable: Delhi HC reduces Income Tax withholding of US Firm Cvent Inc to 2% [Read Order]](https://images.taxscan.in/h-upload/2026/03/02/2127571-income-tax-withholding-of-us-firm-cvent-inc-to-2-taxscan.webp "S. 197 Certificate at 15% Unsustainable: Delhi HC reduces Income Tax withholding of US Firm Cvent Inc to 2% [Read Order]")
![Non-Mention of Agents’ Names on Bills Not Sufficient to Disallow Commission: ITAT Deletes ₹20.4 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/10/07/2094538-commission.webp "Non-Mention of Agents’ Names on Bills Not Sufficient to Disallow Commission: ITAT Deletes ₹20.4 Lakh Addition [Read Order]")
![No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/08/18/2077871-franchise-payment-taxscan.webp "No TDS on Franchise Payments u/s 194J: ITAT upholds Deletion of ₹59.11 Lakh Income Tax Demand [Read Order]")
![BroadBand and Bandwidth Charges Not a Royalty: ITAT Dismisses TDS claim of Revenue [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/2071310-budget-2024-union-budget-2024-budget-updates-budget-news-industry-demands-in-budget-industry-suggestions-for-tds-troublesome-tds-claim-tds-credit-taxscan.webp "BroadBand and Bandwidth Charges Not a Royalty: ITAT Dismisses TDS claim of Revenue [Read Order]")
![BroadBand and Bandwidth Charges Not a Royalty: ITAT Dismisses TDS claim of Revenue [Read Order]](https://images.taxscan.in/h-upload/2025/07/12/2062975-tds-claim-taxscan.webp "BroadBand and Bandwidth Charges Not a Royalty: ITAT Dismisses TDS claim of Revenue [Read Order]")
Finance Ministry Grants TDS Exemption to Credit Guarantee Funds Managed by NCGTC u/s 10(46B)(i) of Income Tax [Read Notification]
The Ministry of Finance issued Notification No. S.O. 20(E), dated January 2, 2025, announcing tax relief by exempting income tax deduction at source (TDS) on specific payments under Chapter XVII of...
![Finance Ministry Grants TDS Exemption to Credit Guarantee Funds Managed by NCGTC u/s 10(46B)(i) of Income Tax [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/01/Finance-Ministry-TDS-Exemption-Credit-Guarantee-Funds-NCGTC-Income-Tax-taxscn.jpg "Finance Ministry Grants TDS Exemption to Credit Guarantee Funds Managed by NCGTC u/s 10(46B)(i) of Income Tax [Read Notification]")
Finance Ministry Exempts NCGTC from TDS on Payments Received u/s 10(46B)(i) of Income Tax [Read Notification]
The Ministry of Finance issued Notification No. S.O. 19(E), dated January 2, 2025, announcing a tax exemption for the National Credit Guarantee Trustee Company Limited ( NCGTC ). Payments made to...
![Finance Ministry Exempts NCGTC from TDS on Payments Received u/s 10(46B)(i) of Income Tax [Read Notification]](https://www.taxscan.in/wp-content/uploads/2025/01/Finance-Minister-NCGTC-TDS-Finance-Ministry-Exempts-NCGTC-from-TDS-Taxscan.jpg "Finance Ministry Exempts NCGTC from TDS on Payments Received u/s 10(46B)(i) of Income Tax [Read Notification]")
