![CBDT notifies Conditions for furnishing ITR by persons referred u/s 139(1)(b) of Income Tax Act [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/04/CBDT-ITR-persons-Income-Tax-Act-taxscan.jpeg "CBDT notifies Conditions for furnishing ITR by persons referred u/s 139(1)(b) of Income Tax Act [Read Notification]")
CBDT notifies Conditions for furnishing ITR by persons referred u/s 139(1)(b) of Income Tax Act [Read Notification]
The Central Board of Direct Taxes (CBDT) has notified the conditions for furnishing the income Tax Return by persons referred under section 139(1)(b)...
![CBDT notifies new Income Tax Form 15E and Rule 29BA [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/03/CBDT-new-Income-Tax-Form-15E-Rule-29BA-Taxscan.jpg "CBDT notifies new Income Tax Form 15E and Rule 29BA [Read Notification]")
![Relief to Vi: No TDS Deductible under Income Tax Act on Payments Received by Distributors/Franchisees From Third Parties/Customers, Rules Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Vi-vodafone-idea-tds-tax-deducted-at-source-income-tax-income-tax-act-tds-deductible-under-income-tax-act-calcutta-hc-calcutta-high-court-1-1.jpg "Relief to Vi: No TDS Deductible under Income Tax Act on Payments Received by Distributors/Franchisees From Third Parties/Customers, Rules Calcutta HC [Read Order]")
![Half Yearly Income Tax Digest: ITAT Rulings 2024 [Part VI]](https://www.taxscan.in/wp-content/uploads/2024/07/Half-Yearly-Case-Digest-ITAT-Case-Digest-Half-Yearly-Income-Tax-Digest-Income-Tax-half-yearly-Case-Digest-ITAT-Tax-Judgement-part-6-taxscan.jpg "Half Yearly Income Tax Digest: ITAT Rulings 2024 [Part VI]")
Relief to Bharti Airtel: Gujarat HC rules Distributor Discounts not Subject to TDS u/s 194 of Income Tax Act [Read Order]
The Gujarat High Court ruled in favor of Bharti Airtel Ltd., determining that the discounts offered to its distributors on pre-paid SIM cards and recharge coupons do not constitute a commission and,...
![Relief to Bharti Airtel: Gujarat HC rules Distributor Discounts not Subject to TDS u/s 194 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Gujarat-High-Court-Bharti-Airtel-Recharge-coupon-discounts-SIM-card-discounts-taxscan.jpg "Relief to Bharti Airtel: Gujarat HC rules Distributor Discounts not Subject to TDS u/s 194 of Income Tax Act [Read Order]")
Belated Deposit of TDS: Andhra Pradesh HC quashes Prosecution Proceedings as Assessee Paid Tax along with Late Payment Interest [Read Order]
In a recent case, the Andhra Pradesh High Court has quashed the prosecution proceedings launched against the assessee for belatedly depositing tax deducted at source ( TDS ). The Court found that the...
No Service Tax Leviable on TDS Amount which does not form part of Consideration of Paid Service under ‘IPR service’ and ‘Management Consultancy service’: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax cannot be levied on Tax Deducted at Source (TDS) amount which was paid by the assessee...
![No Service Tax Leviable on TDS Amount which does not form part of Consideration of Paid Service under ‘IPR service’ and ‘Management Consultancy service’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Service-Tax-TDS-Amount-Consideration-of-Paid-Service-IPR-service-Management-Consultancy-service-CESTAT-taxscan.jpg "No Service Tax Leviable on TDS Amount which does not form part of Consideration of Paid Service under ‘IPR service’ and ‘Management Consultancy service’: CESTAT [Read Order]")
Interest paid on delayed payment of TDS not penal in nature: ITAT Allows Deduction u/s 37 [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed the deduction under Section 37 of the Income Tax Act 1961 holding that the interest paid on delayed payment of Tax Deducted at...
![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]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed deduction under Section 37(1) of the Income Tax Act 1961 holding that the interest paid on delayed Tax Deducted at Source (TDS)...
![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]")
