GST: GSTN issues Advisory on TDS Deduction Reporting by Metal Scrap Dealers
The Goods and Services Tax Network (GSTN) has issued an advisory addressing the concerns of scrap dealers and other taxpayers facing difficulties in...
![Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-TDS-Tax-Deducted-at-Source-Foreign-Firms-Section-195-Income-Tax-Act-taxscan.jpg "Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]")
![Interest not Leviable from Assessee for Short Payment of Tax due to Payers Default in TDS Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Short-payment-of-tax-due-Payers-default-TDS-deduction-TAXSCAN.jpg "Interest not Leviable from Assessee for Short Payment of Tax due to Payers Default in TDS Deduction: ITAT [Read Order]")
No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune bench ruled that Interest payment made to cooperative society does not attract Tax Deduction at Source ( TDS ) deduction under Section 194A(3)(iii)(a)...
![No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Pune-TDS-deduction-TDS-TAXSCAN.jpg "No TDS Deduction required u/s 194A(3)(iii)(a) of Income Tax Act on Interest payment to Cooperative Society: ITAT [Read Order]")
TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT), held that deduction of tax at source has to be made by the assessee for the payment of professional services for payment exceeding...
![TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-Deduction-Income-Tax-Act-Payment-Professional-Services-Relevant-ITAT-TAXSCAN.jpg "TDS Deduction u/s 194 J of Income Tax Act if Payment of Professional Services does not Exceed ₹30,000 for Relevant FY: ITAT [Read Order]")
Madras HC directs Centre to consider Exempting Agricultural Cooperative Credit Societies from TDS Deduction [Read Order]
Recently the Madras High Court directed the Centre which includes the Finance Ministry and Central Board of Direct Taxes (CBDT) to take consider the exemption on primary agricultural cooperative...
![Madras HC directs Centre to consider Exempting Agricultural Cooperative Credit Societies from TDS Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Madras-High-Court-Exempting-Agricultural-Cooperative-Credit-Societies-Agricultural-Cooperative-Credit-Societies-TDS-Deduction-TDS-Taxscan.jpg "Madras HC directs Centre to consider Exempting Agricultural Cooperative Credit Societies from TDS Deduction [Read Order]")
Citizenship & Taxability of NRI cannot be determined by TDS Deduction by Overseas Companies in India: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad “D” bench has held that the Citizenship & Taxability of an NRI cannot be determined by Tax Deducted at Source (TDS) by an Overseas Company in...
![Citizenship & Taxability of NRI cannot be determined by TDS Deduction by Overseas Companies in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Citizenship-and-Taxability-of-NRI-cannot-be-determined-by-TDS-Deduction-Citizenship-and-Taxability-of-NRI-NRI-TDS-Deduction-by-Overseas-Companies-in-India-TDS-Deduction-TDS-ITAT-Taxscan.jpg "Citizenship & Taxability of NRI cannot be determined by TDS Deduction by Overseas Companies in India: ITAT [Read Order]")
No Evidence Linking Instances of TDS Deduction with Unconsumed Challan: ITAT directs Readjudication [Read Order]
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) restored the files to the Assessing Officer to verify the correction statement of Tax Deduction at Source linking the unconsumed challan...
![No Evidence Linking Instances of TDS Deduction with Unconsumed Challan: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/TDS-deduction-TDS-Unconsumed-challan-ITAT-Readjudication-taxscan.jpg "No Evidence Linking Instances of TDS Deduction with Unconsumed Challan: ITAT directs Readjudication [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]")