Read all Latest Updates on and about section 194C of the Income Tax Act

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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]

Devanand T R

The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the disallowance of expenditure under Section 40(a)(ia) of the Income Tax...

Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax...

Payments to Vendors for Procuring Goods including Clothes & Footwear are Not “Works Contract”, No...

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...

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 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%...

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...

'Declare Income from Moonlighting': Income Tax Authorities to IT Professionals

In a significant move, the income-tax authorities have raised concerns about its tax implications for those who take up additional assignments outside their regular employment. Cautioning...

No TDS on Payments made to Foreign Shipping Companies’ Agents: ITAT [Read Order]

The Income Tax Appellate Tribunal, (ITAT), Delhi, ‘D’ Bench, has, on Friday held that no TDS can be imposed upon the payments made to the agents of a foreign shipping company, dismissing an appeal...

Roaming Charges paid by Vodafone India to Other Telecom Operators Not subject to TDS u/s 194C or 194J of Income Tax Act: ITAT [Read Order]

The Mumbai Income Tax Appellate Tribunal (ITAT) has recently held that roaming charges paid by Vodafone India to other telecom operators are not subject to Tax Deduction at Source (TDS) under...

Lorry Booking Agent not liable to deduct TDS: ITAT [Read Order]

The Delhi ITAT has recently held that a person who is merely a lorry booking agent is not bound to deduct TDS under Section 194C of the Income Tax Act, 1961. The assessee is carrying on the business...

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