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TDS deduction

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]

Ipsita Das

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...

Madras HC directs Centre to consider Exempting Agricultural Cooperative Credit Societies from TDS...

Citizenship & Taxability of NRI cannot be determined by TDS Deduction by Overseas Companies in...

No Evidence Linking Instances of TDS Deduction with Unconsumed Challan: ITAT directs Readjudication...

Income Tax TDS Credit Claim Issue: Here’s All You Need to Do on ITR-Form 26AS-AIS Mismatch

No Disallowance u/s 40(a)(ia) in absence of TDS Deduction on Purchase of Trade items: ITAT [Read Order]

The Lucknow bench of the Income Tax Appellate Tribunal ( ITAT ) has held that disallowance under section 40(a)(ia) of the Income Tax Act, 1961 is not allowable in the absence of TDS deduction...

No TDS on Commission paid to Partner by Firm: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that commission paid to partners is not covered under Section 194H of the Income Tax Act and therefore, the same is not subject to TDS...

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...

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...

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...

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...

Credit of TDS Deducted by Clients before Actual Payment in earlier years can be Adjusted against Total Taxable Amount payable u/s 199 r/w Rule 37BA: ITAT [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) has held that Credit of TDS deducted by clients before actual payment in earlier years can be adjusted against the total taxable amount...

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