![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]")
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...
![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]](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]](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]")
Interest on Maturity of Govt Bonds cannot be Taxed in the Year of Accrual solely because TDS Deduction by Bank: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri Waseem Ahmed, Accountant Member and Shri Siddhartha Nautiyal, Judicial Member has held that the interest income...
![Interest on Maturity of Govt Bonds cannot be Taxed in the Year of Accrual solely because TDS Deduction by Bank: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-Govt-Bonds-TDS-Deduction-taxscan.jpg "Interest on Maturity of Govt Bonds cannot be Taxed in the Year of Accrual solely because TDS Deduction by Bank: ITAT [Read Order]")
Relief to Tata Teleservices: TDS deduction on Payment of Interconnect User Charges cannot be categorised as FTS, rules Delhi HC [Read Order]
The Delhi High Court bench consisting of Justice Manmohan and Justice Manmeet Pritam Singh Arora held that TDS deduction on payment of interconnect user charges cannot be categorized as the fee for...
![Relief to Tata Teleservices: TDS deduction on Payment of Interconnect User Charges cannot be categorised as FTS, rules Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Tata-Teleservices-TDS-deduction-payment-internet-connect-user-charges-fee-technical-service-taxscan.jpg "Relief to Tata Teleservices: TDS deduction on Payment of Interconnect User Charges cannot be categorised as FTS, rules Delhi HC [Read Order]")