Supreme Court allows Refund of Tax Component in Payment to RRTS Project by Delhi Govt in MC Mehta's Plea [Read Judgement]
The Supreme Court, while considering an application filed by the Government of NCT of Delhi in a petition filed by M C Mehta, to utilise Rs. 500...
![Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-Contract-Teachers-Fee-Professional-Services-TDS-Payment-to-Contract-Teachers-Fee-for-Professional-Services-ITAT-taxscan.jpg "Payment to Contract Teachers does not amount to ‘Fee for Professional Services’, TDS u/s 194J Not Applicable: ITAT [Read Order]")
![Payment of Royalty for IPR Services not Taxable in India: CESTAT quashes Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-royalty-IPR-services-taxable-India-CESTAT-Service-Tax-Demand-TAXSCAN.jpg "Payment of Royalty for IPR Services not Taxable in India: CESTAT quashes Service Tax Demand [Read Order]")
![Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Cheque-Clearance-of-Payment-Due-Date-ITAT-ITAT-quashes-Addition-CBDT-Circular-taxscan.jpg "Cheque Clearance of Payment to Employer Contribution after Due Date: ITAT quashes Addition referring to CBDT Circular [Read Order]")
![Subscription Fee Received by American Chemical Society from Indian Customers cannot be Treated as Royalty under Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Subscription-Fee-American-Chemical-Society-Indian-Customers-Customers-Royalty-Indo-US-Treaty-ITAT-Taxscan.jpg "Subscription Fee Received by American Chemical Society from Indian Customers cannot be Treated as Royalty under Indo-US Treaty: ITAT [Read Order]")
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...
![Distributor Not Required to Deduct TDS on Payment of Turnover Discount to Dealers u/s 194H of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Distributor-TDS-on-Payment-TDS-Payment-Turnover-Discount-to-Dealers-Income-Tax-Act-ITAT-taxscan.jpg "Distributor Not Required to Deduct TDS on Payment of Turnover Discount to Dealers u/s 194H of Income Tax Act: ITAT [Read Order]")
Application Filed for Refund of Excess Payment cannot be treated as non-est if it is not Deficient in Material Particulars: Delhi HC sets aside Order
In a significant case, the Delhi High Court held that an application filed for refund of excess payment could not be treated as non-est if it was not deficient in material particulars and set aside...
Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, while deleting an addition made under Section 40(a)(ia) of the Income Tax Act, held that accrual of payment and actual act of...
![Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Accrual-of-Payment-Actual-Act-TDS-ITAT-Addition-Taxscan-1.jpg "Accrual of Payment and Actual Act of Making Payment must Both Exist for TDS to be Made: ITAT Deletes Addition u/s 40(a)(ia) [Read Order]")
Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed the deduction under Section 37 of the Income Tax Act 1961 holding that the interest paid on delayed payment of Tax Deducted at...
![Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-payment-TDS-nature-ITAT-Deduction-TAXSCAN.png "Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]")
Interest paid on Delayed TDS Payment is Compensatory in Nature: ITAT allows deduction u/s 37(1) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed deduction under Section 37(1) of the Income Tax Act 1961 holding that the interest paid on delayed Tax Deducted at Source (TDS)...
![Interest paid on Delayed TDS Payment is Compensatory in Nature: ITAT allows deduction u/s 37(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Interest-paid-TDS-Payment-ITAT-TAXSCAN.jpg "Interest paid on Delayed TDS Payment is Compensatory in Nature: ITAT allows deduction u/s 37(1) [Read Order]")
Payment to Minors and Unregistered Firms by Co-operative Bank violative of S. 194A: ITAT Upholds Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, while upholding the disallowance, held that payment to minors and unregistered firms by co-operative...
![Payment to Minors and Unregistered Firms by Co-operative Bank violative of S. 194A: ITAT Upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-to-Minors-Payment-Unregistered-Firms-Minors-Co-operative-Bank-ITAT-Disallowance-taxscan.jpg "Payment to Minors and Unregistered Firms by Co-operative Bank violative of S. 194A: ITAT Upholds Disallowance [Read Order]")
Services Provided by UPASI to its registered members (farmers) on Payment of any Amount towards Subscription of above ₹1000 is Taxable: AAR
The Tamil Nadu Authority for Advance Ruling (TN AAR) ruled that the services provided by the United Planters Association of Southern India (UPASI), a non- profit organisation to its registered...
