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![Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Bangalore-Income-Tax-Non-deduction-of-TDS-TDS-TAXSCAN.jpg "Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]")
Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) observed that non deduction of Tax Deducted at Source ( TDS ) under Section 195(1) of...
![Claim of Deduction u/s 40(a)(ia) of Income Tax Act rejected on ground of Non Deduction of TDS: ITAT Dismisses Appeal of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-deduction-deduction-Claim-Income-Tax-Act-Non-Deduction-of-TDS-TDS-Deduction-of-TDS-ITAT-Dismisses-Appeal-of-Assessee-ITAT-Assessee-Appeal-of-Assessee-Income-Tax-taxscan.jpg "Claim of Deduction u/s 40(a)(ia) of Income Tax Act rejected on ground of Non Deduction of TDS: ITAT Dismisses Appeal of Assessee [Read Order]")
![Supportive Services with Certificate for Non-Deduction of TDS issued u/s 195(2), Entitled to Allowance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Supportive-Services-Certificate-Non-Deduction-TDS-Allowance-ITAT-taxscan.jpg "Supportive Services with Certificate for Non-Deduction of TDS issued u/s 195(2), Entitled to Allowance: ITAT [Read Order]")
![Disallowance u/s 40(a)(ia) is not applicable When the Recipient has included Receipt in their Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-recipient-receipt-Income-ITAT-Taxscan.jpeg "Disallowance u/s 40(a)(ia) is not applicable When the Recipient has included Receipt in their Income: ITAT [Read Order]")
![Penalty can’t be imposed for Non-Deduction of TDS as quantum of Payment not determinable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Penalty-non-deduction-of-TDS-ITAT-Taxscan.jpg "Penalty can’t be imposed for Non-Deduction of TDS as quantum of Payment not determinable: ITAT [Read Order]")
Penalty can’t be imposed for Non-Deduction of TDS If Default was due to Wrong Classification of Payments: ITAT [Read Order]
In M/s PSR Associates vs. Joint Commissioner of Income Tax, the VishakhaPatnam bench of the ITAT held that default in not deducting tax due to wrong classification of payments is a ‘reasonable cause’...
![Penalty can’t be imposed for Non-Deduction of TDS If Default was due to Wrong Classification of Payments: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "Penalty can’t be imposed for Non-Deduction of TDS If Default was due to Wrong Classification of Payments: ITAT [Read Order]")
Penalty cannot be imposed on Central Bank of India for non-deduction of TDS on Interest earned on FDs of NOIDA: Allahabad HC
In a recent ruling, a division bench of the Allahabad High Court held that the assessee-Bank  cannot be treated as assesse-in-default for non-deduction of TDS on the interest earned on FDs of NOIDA. ...
