AI in Tax Compliance: Recent Trends and Future Roadmap
Artificial Intelligence ( AI ) is becoming increasingly crucial in the realm of tax compliance, bringing about significant changes and paving the way...
![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]](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]](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]")
![No TDS on Commission paid to Partner by Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/No-TDS-Commission-paid-to-Partner-by-Firm-ITAT-Taxscan.jpg "No TDS on Commission paid to Partner by Firm: ITAT [Read Order]")
Form-16A is Proof for TDS Deduction, do not Imply Employer-Employee Relationship with Freelancer: Delhi HC [Read Order]
The Delhi High Court has held that the employer-employee relationship cannot be construed between the Company and a freelancer merely on the basis of the emails and form-16A. Justice Dinesh Kumar...
![Form-16A is Proof for TDS Deduction, do not Imply Employer-Employee Relationship with Freelancer: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Form-16A-Proof-TDS-TDS-Deduction-Employer-Employee-Relationship-Freelancer-Delhi-High-Court-Taxscan.jpeg "Form-16A is Proof for TDS Deduction, do not Imply Employer-Employee Relationship with Freelancer: Delhi HC [Read Order]")
No Documents to substantiate TDS Deduction by Principal before Payment of Sale: ITAT extends disallowance to 6% [Read Order]
In the absence of documents to substantiate the TDS deduction by the principal before the payment of sale, the Surat bench of the Income Tax Appellate Tribunal (ITAT) has extended the disallowance to...
![No Documents to substantiate TDS Deduction by Principal before Payment of Sale: ITAT extends disallowance to 6% [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/documents-TDS-deduction-payment-of-sale-ITAT-taxscan.jpg "No Documents to substantiate TDS Deduction by Principal before Payment of Sale: ITAT extends disallowance to 6% [Read Order]")