![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]")
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...
![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]](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]](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]](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]")
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...
![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]](https://www.taxscan.in/wp-content/uploads/2022/06/TDS-Deducted-Clients-Actual-Payment-Total-Taxable-Amount-payable-ITAT-TDS-Taxscan.jpg "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]")
Supreme Court upholds 4% TDS Deduction on Sales Tax in Transfer of Right to Use Vehicles as 'Deemed Sale' [Read Order]
The Supreme Court of India upheld a 4% TDS deduction on sales tax in the transfer of the right to use vehicles as 'deemed sale'. The appellant-state challenged the judgment of the Single...
No TDS Deduction by Insurance Companies on Interest on Compensation to Claimant prior to 1st June 2015: Punjab & Haryana HC [Read Order]
In a major relief to those who are yet to receive long-pending insurance claims with interest, the Punjab and Haryana High Court has held that TDS cannot be deducted by the insurance companies on the...
![No TDS Deduction by Insurance Companies on Interest on Compensation to Claimant prior to 1st June 2015: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/WhatsApp-Image-2022-08-17-at-12.24.01-PM.jpeg "No TDS Deduction by Insurance Companies on Interest on Compensation to Claimant prior to 1st June 2015: Punjab & Haryana HC [Read Order]")
Income Tax Deduction u/s 80G excluding Category D shall be allowed on the Basis of Claims made in Income Tax Return: Dept
The income tax department, through its official portal has informed the taxpayers that the deduction under section 80G of the Income Tax Act, 1961 excluding category D shall be allowed on the basis...
‘ Roaming Charges ’ and ‘ Discounts Offered to Distributors ’ not liable for TDS deduction: ITAT [Read Order]
In DCIT vs. Vodafone West Ltd, Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that ‘ roaming charges ’ and ‘ discounts offered on pre-paid vouchers to distributors ’ are not liable for...
![‘ Roaming Charges ’ and ‘ Discounts Offered to Distributors ’ not liable for TDS deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Roaming-Charges-TDS-Taxscan.jpg "‘ Roaming Charges ’ and ‘ Discounts Offered to Distributors ’ not liable for TDS deduction: ITAT [Read Order]")
Annual Maintenance Charges Paid to Yamuna Development Express Authority is subject to TDS: ITAT Delhi [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), on Thursday held that tax is required to be deducted from source under section 194I of the Income Tax Act on payment of Annual Maintenance...
![Annual Maintenance Charges Paid to Yamuna Development Express Authority is subject to TDS: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/TDS-TaxScan.jpg "Annual Maintenance Charges Paid to Yamuna Development Express Authority is subject to TDS: ITAT Delhi [Read Order]")