![Rule 37BA under IT Rules applicable both TDS and TCS claim: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/IT-Rules-TDS-TCS-claim-TCS-claim-ITAT-Income-Tax-Tax-Taxscan.jpg "Rule 37BA under IT Rules applicable both TDS and TCS claim: ITAT [Read Order]")
Rule 37BA under IT Rules applicable both TDS and TCS claim: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) ruled that the Rule 37BA of Income Tax Rules is applicable to claim of both Tax Deduction Source ( TDS )...
![No Limitation for Filing a declaration Claiming Exemption from TCS u/s 206C(1A): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Filing-a-declaration-Exemption-from-TCS-TCS-ITAT-taxscan.jpg "No Limitation for Filing a declaration Claiming Exemption from TCS u/s 206C(1A): ITAT [Read Order]")
![Non-filing of Form 27C: ITAT denies TCS Exemption u/s 206C to Seller [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Non-filing-of-Form-27C-ITAT-TCS-Exemption-Seller-Form-27C-taxscan.jpg "Non-filing of Form 27C: ITAT denies TCS Exemption u/s 206C to Seller [Read Order]")
![Assessee failed to file Form 27C and TCS exempted on Sale of Scrap, liable to Tax u/s 206C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Assessee-Form-27C-TCS-Sale-of-Scrap-liable-Tax-ITAT.jpg "Assessee failed to file Form 27C and TCS exempted on Sale of Scrap, liable to Tax u/s 206C: ITAT [Read Order]")
![Sale of Usable Products and not Scrap: ITAT cancels TCS liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Sale-Products-Scrap-ITAT-TCS-liability-TAXSCAN.jpeg "Sale of Usable Products and not Scrap: ITAT cancels TCS liability [Read Order]")
Revision u/s 263 on Ground of Failure to Collect TCS Invalid during Pendency of First Appeal: ITAT [Read Order]
Allowing the appeal of the assessee, the Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the revision by the Principal Commissioner of Income Tax (PCIT) when the first...
![Revision u/s 263 on Ground of Failure to Collect TCS Invalid during Pendency of First Appeal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Revision-TCS-Appeal-ITAT-taxscan.jpg "Revision u/s 263 on Ground of Failure to Collect TCS Invalid during Pendency of First Appeal: ITAT [Read Order]")
Addition on Discrepancy between Gross Receipts Shown in Income Tax Return and amount deducted as TDS or TCS: ITAT remits back matter [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench remitted the matter back to the file as the addition was made on discrepancy between gross receipts shown in return of income and amount deducted...
![Addition on Discrepancy between Gross Receipts Shown in Income Tax Return and amount deducted as TDS or TCS: ITAT remits back matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/gross-receipts-return-of-income-TDS-or-TCS-ITAT-taxscan.jpeg "Addition on Discrepancy between Gross Receipts Shown in Income Tax Return and amount deducted as TDS or TCS: ITAT remits back matter [Read Order]")
Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that, the Amount of TCS (Tax Collected at Source) is not additional consideration flowing from buyer...
![Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TCS-chargeable-Excise-Duty-CESTAT-taxscan.jpeg "Amount of TCS not additional consideration flowing from Buyer to Appellant hence not chargeable as Excise Duty: CESTAT [Read Order]")
Assessee is not a Licence holder to claim TCS in ITR: ITAT directs AO to Examine Outcome of Application for Transfer of Licence [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Bangalore bench presided by Mr N. V. Vasudevan, Vice President has directed Assessing Officer to examine the outcome of an application for transfer of...
![Assessee is not a Licence holder to claim TCS in ITR: ITAT directs AO to Examine Outcome of Application for Transfer of Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Assessee-Licence-holder-TCS-ITR-ITAT-Ao-Application-Transfer-Licence-taxscan.jpg "Assessee is not a Licence holder to claim TCS in ITR: ITAT directs AO to Examine Outcome of Application for Transfer of Licence [Read Order]")
![Income Tax: CBDT eases Compliance of TDS / TCS [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/05/CBDT-Eases-Compliance-TDS-TCS-taxscan.jpeg "Income Tax: CBDT eases Compliance of TDS / TCS [Read Circular]")
Domestic Tour Operator is not required to collect TCS on Sale of Overseas Tour package to NRI visiting India [Read Notification]
The Central Board of Direct Taxes ( CBDT ) has relaxed the provisions of TCS under section 206C(1G) of the Income Tax Act, 1961 in respect of non-resident individuals visiting India Section 206C...
![Domestic Tour Operator is not required to collect TCS on Sale of Overseas Tour package to NRI visiting India [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/03/Domestic-Tour-Operator-TCS-on-Sale-of-Overseas-Tour-package-NRI-visiting-India-Taxscan.jpeg "Domestic Tour Operator is not required to collect TCS on Sale of Overseas Tour package to NRI visiting India [Read Notification]")