TDS Forms Updated: Partner Payments to Be Reported Separately Under New Rule 194T [Read Order]
The Ministry of Finance, through the Central Board of Direct Taxes ( CBDT ), issued Notification No. G.S.R. 195(E) dated March 27, 2025, introducing...
![TDS not applicable to contribution made to conduct Horse Racing: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/TDS-horse-racing-ITAT-Taxscan.jpg "TDS not applicable to contribution made to conduct Horse Racing: ITAT [Read Order]")
![Tips paid to Employees not part of Salary: Tribunal deletes Income Tax Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/02/Tips-Taxscan.jpg "Tips paid to Employees not part of Salary: Tribunal deletes Income Tax Proceedings [Read Order]")
![TDS provisions are applicable on Amount paid under an Oral Agreement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "TDS provisions are applicable on Amount paid under an Oral Agreement: ITAT [Read Order]")
No Change in TDS provisions under GST Regime when Tax is separately shown In the Invoice: CBDT [Read Circular]
The Central Board of Direct Taxes (CBDT) today clarified that the Goods and Services Tax (GST) paid on services will continue to be excluded from the TDS provisions under the Income Tax Act when the...
![No Change in TDS provisions under GST Regime when Tax is separately shown In the Invoice: CBDT [Read Circular]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "No Change in TDS provisions under GST Regime when Tax is separately shown In the Invoice: CBDT [Read Circular]")
TDS Provisions not Applicable when there is No Element of Income and there is Mere Reimbursement: ITAT Kolkata [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal (ITAT) in ACIT v. Devendra Kumar Dugar, observed that TDS provisions under the Income Tax Act will not be applicable when there is no element of...
![No TDS is payable on Promotional Charges: ITAT Hyderabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/TDS-TaxScan.jpg "No TDS is payable on Promotional Charges: ITAT Hyderabad [Read Order]")
Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]
While confirming the deletion of the disallowance of amount spent on machine hire charges, the Income Tax Appellate Tribunal, Kolkata bench has ruled that TDS provisions are not applicable if the...
![Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Amendment in Sec 201(1) of the Income Tax Act is Retrospective in nature, rules ITAT Kolkata [Read Order]")
