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...
![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]](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]](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]](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...
Relief to Tata Communications Payment Solutions: Bombay HC orders to release ATM machines seized during Property Tax Recovery [Read Order]
In a major relief to Tata Communications Payment Solutions Ltd, the petitioners, the Bombay High Court ordered to release the ATM machines seized during property tax recovery. The Counsel for the...
Payment of Interest made Towards “compromise agreement” pursuant to Court order Allowable u/s 37: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the payment of interest made towards compromise agreement pursuant to court order would be allowable under Section 37 of the...
![Payment of Interest made Towards “compromise agreement” pursuant to Court order Allowable u/s 37: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-of-Interest-compromise-agreement-ITAT-TAXSCAN.jpg "Payment of Interest made Towards “compromise agreement” pursuant to Court order Allowable u/s 37: ITAT [Read Order]")
Customs Dept allows Manual OOC for Clearance of import consignments where duty not being reflected in ICES after payment
The Customs department, through the Public Notice No.29/2023 allowed manual Out of Charge (OOC) for clearance of import consignments where duty is not being reflected in ICES after payment -reg. ...
Relief to S&P Global India: Payment for Use of Shrink Wrap Computer Software Not Royalty, Rules ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Hyderabad Bench has recently, in an appeal filed before it, while granting relief to S & P Global India, held that payment for the use of shrink wrap...
![Relief to S&P Global India: Payment for Use of Shrink Wrap Computer Software Not Royalty, Rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/SP-Global-India-Payment-Shrink-Wrap-Computer-Software-Royalty-ITAT-Taxscan.jpg "Relief to S&P Global India: Payment for Use of Shrink Wrap Computer Software Not Royalty, Rules ITAT [Read Order]")
