![Technical Services would not include Services provided by Machines for the purpose of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "Technical Services would not include Services provided by Machines for the purpose of TDS: ITAT [Read Order]")
Technical Services would not include Services provided by Machines for the purpose of TDS: ITAT [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) recently ruled that technical services would not include services provided by the machines...
![Fact that Developer required to Layout Roads and undertake other activities before Delivery of Completed Sites would not make Agreement a “Works Contract”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Service-Tax-Construction-Taxscan.jpg "Fact that Developer required to Layout Roads and undertake other activities before Delivery of Completed Sites would not make Agreement a “Works Contract”: ITAT [Read Order]")
No Disallowance u/s 40(a)(ia) when Assessee deducted TDS under Wrong Provision under a bonafide belief: ITAT Mumbai [Read Order]
In M/s. Dish TV India Ltd v. ACIT, a division bench of the Mumbai ITAT ruled that section 40(a)(ia) of the Income Tax Act, 1961 cannot be invoked in cases where Assessee deducted TDS under wrong...
![TDS Not Payable on License Fee paid to IRCTC: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/IRCTC-TaxScan.jpg "TDS Not Payable on License Fee paid to IRCTC: Gujarat HC [Read Order]")
TDS u/s 194C Applicable to Payments made towards Channel Carriage Fees, Up-Linking Charges and Bandwidth Charges: ITAT Kolkata [Read Order]
In ITO v. Media Worldwide Pvt Ltd, the division bench of the Income Tax Appellate Tribunal (ITAT) Kolkata held that payments on account of channel carriage fees, up-linking charges, and Bandwidth...
![TDS u/s 194C Applicable to Payments made towards Channel Carriage Fees, Up-Linking Charges and Bandwidth Charges: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "TDS u/s 194C Applicable to Payments made towards Channel Carriage Fees, Up-Linking Charges and Bandwidth Charges: ITAT Kolkata [Read Order]")
Payment of PF and ESI cannot be basis of deciding Whether there Exist Employer and Employee Relationship: ITAT Kolkata [Read Order]
In Tapas Paul v. ACIT, the division bench of the Kolkata ITAT held that the payment of PF and ESI by the employer cannot be the basis of deciding whether there exist employer and employee...
![Payment of PF and ESI cannot be basis of deciding Whether there Exist Employer and Employee Relationship: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Payment of PF and ESI cannot be basis of deciding Whether there Exist Employer and Employee Relationship: ITAT Kolkata [Read Order]")
![Assessment cannot be made on the basis of Mere Assumption: ITAT Ahmedabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Assessment cannot be made on the basis of Mere Assumption: ITAT Ahmedabad [Read Order]")
TDS Provisions not Applicable when there is No Element of Income and there is Mere Reimbursement: ITAT Kolkata [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT) in ACIT v. Devendra Kumar Dugar, observed that TDS provisions under the Income Tax Act will not be applicable when there is no element of...
Activity of Mere Hiring of Machineries and Equipments does not attract TDS: Allahabad HC [Read Order]
In the recent order in CIT v. M/S Jai Prakash Enterprises Ltd, the division bench of the Allahabad High Court held that Tax deduction at Source (TDS) under section 194C of the Income Tax Act does not...