![Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Freight-Inward-charges-part-and-parcel-Purchase-ITAT-disallowance-Income-Tax-Act-non-deduction-TDS-taxscan.jpg "Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]")
Freight Inward charges were part and parcel of Purchase of Goods: ITAT deletes disallowance u/s 40(a)(ia) of Income Tax Act on non deduction of TDS [Read Order]
The Income Tax Appellate Tribunal (ITAT) Ahmedabad bench held that freight inward charges was part and parcel of the purchase of goods. Therefore,...
![TDS Not Applicable on Payments Made to HUDA on Behalf of State Government: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Applicable-Payments-HUDA-Behalf-State-Government-ITAT-TAXSCAN.jpeg "TDS Not Applicable on Payments Made to HUDA on Behalf of State Government: ITAT [Read Order]")
![CAM charges paid by TCNS Clothing liable to 2% TDS u/s 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CAM-charges-paid-by-TCNS-Clothing-TDS-ITAT-TAXSCAN.jpg "CAM charges paid by TCNS Clothing liable to 2% TDS u/s 194C: ITAT [Read Order]")
![Failure to Provide Details of Payee: ITAT Restricts Disallowance of Expenses to 30% u/s 40(a)(ia) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Failure-to-Provide-Details-Payee-ITAT-Restricts-Disallowance-Expenses-ITAT-TAXSCAN.jpg "Failure to Provide Details of Payee: ITAT Restricts Disallowance of Expenses to 30% u/s 40(a)(ia) [Read Order]")
![Disallowance of Expenditure u/s 40(a)(ia) of Income Tax Act for Non-Deduction of TDS restricted to 30% Considering Curative Nature of Amendment to Finance Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-of-Expenditure-Diallowance-Income-Tax-Act-Non-Deduction-TDS-restricted-ITAT-TAXSCAN.jpg "Disallowance of Expenditure u/s 40(a)(ia) of Income Tax Act for Non-Deduction of TDS restricted to 30% Considering Curative Nature of Amendment to Finance Act: ITAT [Read Order]")
Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that payment towards bus hire charges and wharf age charges are subject to Tax Deduction at Source under section 194 C of...
![Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payments-Bus-Hire-Charges-Wharfage-Charges-TDS-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]")
Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No TDS: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no Tax Deducted at Source (TDS) shall be deducted as payment to vendors for procuring goods including cloths and footwears...
![Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payments-Payments-to-Vendors-Procuring-Goods-Clothes-and-Footwear-Works-Contract-TDS-ITAT-taxscan.jpg "Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No TDS: ITAT [Read Order]")
![SOR Arrangement not comes in ambit of Work Contract u/s 194C, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Retail-stores-SOR-Arrangement-Work-Contract-TDS-ITAT-taxscan.jpg "SOR Arrangement not comes in ambit of Work Contract u/s 194C, No TDS: ITAT [Read Order]")
Income Tax Exemption u/s 10(23C) available to Payments Received for Consultancy Services provided by University: ITAT remands matter to AO [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT), remanded back matter to the Assessing Officer (AO) and ruled that Income Tax Exemption under Section 10(23C) of the Income Tax Act, 1961...
![Income Tax Exemption u/s 10(23C) available to Payments Received for Consultancy Services provided by University: ITAT remands matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Exemption-Income-Tax-Payments-Consultancy-Services-University-ITAT-taxscan.jpg "Income Tax Exemption u/s 10(23C) available to Payments Received for Consultancy Services provided by University: ITAT remands matter to AO [Read Order]")
No Disallowance u/s 40a(ia) of Income Tax Act when due Tax has been made by Recipient of Income: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench ruled that no disallowance under Section 40a(ia) of the Income Tax Act, 1961 can be claimed when due tax has been made by recipient of income. ...
![No Disallowance u/s 40a(ia) of Income Tax Act when due Tax has been made by Recipient of Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Disallowance-Income-Tax-Act-Tax-income-ITAT-Income-Tax-taxscan.jpg "No Disallowance u/s 40a(ia) of Income Tax Act when due Tax has been made by Recipient of Income: ITAT [Read Order]")
No TDS on Wastage of Gold during Jewellery Creation as 'Making Charges': ITAT deletes Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai Bench has recently held in favour of the assessee engaged in manufacture of gold and silver jewellery that, the issue of wastage whether it is 0.5%...
![No TDS on Wastage of Gold during Jewellery Creation as Making Charges: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-Wastage-of-Gold-wastage-Gold-jewellery-Jewellery-Creation-Making-Charges-ITAT-Disallowance-taxscan.jpg "No TDS on Wastage of Gold during Jewellery Creation as Making Charges: ITAT deletes Disallowance [Read Order]")
TDS on Rent and CAM Charges to be Charged Separately: ITAT Allows Plea by KFC Owner Yum Restaurants India [Read Order]
While granting relief to the KFC owner, Yum Restaurants India, the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that TDS on payment of rent and CAM charges are paid to be separately...
![TDS on Rent and CAM Charges to be Charged Separately: ITAT Allows Plea by KFC Owner Yum Restaurants India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-Rent-CAM-ITAT-KFC-Yum-Restaurants-India-taxscan.jpg "TDS on Rent and CAM Charges to be Charged Separately: ITAT Allows Plea by KFC Owner Yum Restaurants India [Read Order]")