![TDS not Deductible on Commission Paid to Non-Resident Agent Overseas: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Commission-Paid-Non-Resident-Agent-Overseas-Delhi-Highcourt-TDS-Not-Deductible-on-Commission-Paid-Commission-Paid-to-Non-Resident-Agent-Overseas-taxscan.jpg "TDS not Deductible on Commission Paid to Non-Resident Agent Overseas: Delhi HC [Read Order]")
TDS not Deductible on Commission Paid to Non-Resident Agent Overseas: Delhi HC [Read Order]
The Delhi High Court has held that Tax Deducted at Source (TDS) is not deductible on commission paid to non-resident agents overseas. The Revenue...
![No Disallowance u/s. 40(a)(ia) of Income Tax Act can be Made for Short Deduction of Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-No-Disallowance-ITAT-short-deduction-section-40aia-of-Income-Tax-Act-taxscan.jpg "No Disallowance u/s. 40(a)(ia) of Income Tax Act can be Made for Short Deduction of Tax: ITAT [Read Order]")
![Relief to Reuters India: ITAT Quashes AO Disallowance Orders u/s 10A, 40(a)(ia), 2(24)(x), Allows TDS Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Reuters-India-Reuters-India-ITAT-Quashes-AO-Disallowance-Orders-Orders-ITAT-AO-TDS-Credit-TDS-Taxscan.jpg "Relief to Reuters India: ITAT Quashes AO Disallowance Orders u/s 10A, 40(a)(ia), 2(24)(x), Allows TDS Credit [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]")
![Deduction shall not be Disallowed u/s 40(a)(ia) of Income Tax Act on ground of TDS not Deducted, if Recipient includes Income from Receipts of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Income-Tax-Act-Tax-Deduction-at-Source-Income-from-receipts-Commissioner-of-Income-Tax-Assessment-Years-ITAT-TAXSCAN.jpg "Deduction shall not be Disallowed u/s 40(a)(ia) of Income Tax Act on ground of TDS not Deducted, if Recipient includes Income from Receipts of Assessee: ITAT [Read Order]")
Disallowance of interest component on EMI paid to Non-Banking Financial Companies u/s 40(a)(ia) of IT Act: ITAT quashes order
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) quashed the order passed by the Commissioner of Income Tax (Appeals) for the disallowance of interest component on EMI paid to non-banking...
![Factoring Charges Allowable as Deduction under Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Factoring-Charges-Deduction-Income-Tax-Act-ITAT-Inome-Tax-Taxscan.jpg "Factoring Charges Allowable as Deduction under Income Tax Act: ITAT [Read Order]")
No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents: ITAT deletes Disallowance u/s 40(a)(ai) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench deleted disallowance under Section 40(a)(ai) of the Income Tax Act, 1961 on the ground that no availability of technical knowledge,...
![No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents: ITAT deletes Disallowance u/s 40(a)(ai) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Technical-Knowledge-Skill-on-Experience-Skill-on-Services-Non-Residents-ITAT-Disallowance-taxscan.jpg "No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents: ITAT deletes Disallowance u/s 40(a)(ai) [Read Order]")
Payment by Oxford University Press towards “School Support Services” for Referring Students constitutes “Brokerage”, TDS Applicable: ITAT [Read Order]
Income Tax Appellate Tribunal (ITAT), Mumbai Bench recently held that payment by Oxford University press towards school support services for referring students constitute brokerage. Assessee...
![Payment by Oxford University Press towards “School Support Services” for Referring Students constitutes “Brokerage”, TDS Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payment-by-Oxford-University-Press-Payment-Oxford-University-Press-School-Support-Services-Brokerage-TDS-ITAT-Income-Tax-taxscan.jpg "Payment by Oxford University Press towards “School Support Services” for Referring Students constitutes “Brokerage”, TDS Applicable: ITAT [Read Order]")
![No Disallowance u/s 40(a)(ia) in absence of TDS Deduction on Purchase of Trade items: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/TDS-Deduction-TDS-Deduction-Trade-ITAT-taxscan.png "No Disallowance u/s 40(a)(ia) in absence of TDS Deduction on Purchase of Trade items: ITAT [Read Order]")
Non-Submission of Proof of TDS deducted while Claiming Freight and Carriage Charges: ITAT upholds Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), has recently, in an appeal filed before it, upheld disallowance on account of non- submission of proof of TDS deducted while claiming freight and carriage...
![Non-Submission of Proof of TDS deducted while Claiming Freight and Carriage Charges: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Freight-and-Carriage-Charges-ITAT-Taxscan.jpg "Non-Submission of Proof of TDS deducted while Claiming Freight and Carriage Charges: ITAT upholds Disallowance [Read Order]")
ITAT deletes Disallowance of Rs 1 Lakh on account of Democratization of Premium of Govt Securities [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench deleted disallowance of Rupees 1 Lakh on account of democratization of premium of government securities. The assessee, Ram Garhia...
![ITAT deletes Disallowance of Rs 1 Lakh on account of Democratization of Premium of Govt Securities [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Disallowance-Premium-Govt-Securities-taxscan.jpg "ITAT deletes Disallowance of Rs 1 Lakh on account of Democratization of Premium of Govt Securities [Read Order]")