![Advance Tax u/s 234B of Income Tax act Not Applicable When Entire Income is subject to TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Advance-Tax-Tax-Income-Tax-act-Income-Tax-Income-TDS-ITAT-Taxscan.jpg "Advance Tax u/s 234B of Income Tax act Not Applicable When Entire Income is subject to TDS: ITAT [Read Order]")
Advance Tax u/s 234B of Income Tax act Not Applicable When Entire Income is subject to TDS: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) recently held that advance tax under section 234B of income Tax act 1961 is not applicable when entire...
![Interest Allowable to Delay in Refund in case of Self-Assessed Tax u/s 244A(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Interest-Refund-Self-Assessed-Tax-us-244A1-Income-Tax-Act-ITAT-TAXSCAN.jpg "Interest Allowable to Delay in Refund in case of Self-Assessed Tax u/s 244A(1) of Income Tax Act: ITAT [Read Order]")
![Delhi HC directs Income Tax Dept to Reconsider Taxability of Blackstone’s Investment in Agile Electric Sub-Assembly [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Delhi-HC-Income-Tax-Dept-Taxability-Blackstones-Investment-Agile-Electric-Sub-Assembly-TAXSCAN.jpg "Delhi HC directs Income Tax Dept to Reconsider Taxability of Blackstone’s Investment in Agile Electric Sub-Assembly [Read Order]")
![CAM Charges Not Part of Rent, No TDS Default: ITAT grants Relief to BIBA [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CAM-Charges-Rent-TDS-TDS-Default-ITAT-Income-Tax-BIBA-taxscan.jpg "CAM Charges Not Part of Rent, No TDS Default: ITAT grants Relief to BIBA [Read Order]")
![Payment by Oxford University Press towards “School Support Services” for Referring Students constitutes “Brokerage”, TDS Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payment-by-Oxford-University-Press-Payment-Oxford-University-Press-School-Support-Services-Brokerage-TDS-ITAT-Income-Tax-taxscan.jpg "Payment by Oxford University Press towards “School Support Services” for Referring Students constitutes “Brokerage”, TDS Applicable: ITAT [Read Order]")
No TDS Default in Payment of Rent & Maintenance Charges to Different Entities under Single Agreement: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT)has held that the payment of rent and maintenance charges to different entities under a single agreement could not be treated as Tax Deduction...
![No TDS Default in Payment of Rent & Maintenance Charges to Different Entities under Single Agreement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/TDS-Payment-of-Rent-Maintenance-Charges-ITAT-TAXSCAN.jpg "No TDS Default in Payment of Rent & Maintenance Charges to Different Entities under Single Agreement: ITAT [Read Order]")
![SOR Arrangement not comes in ambit of Work Contract u/s 194C, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Retail-stores-SOR-Arrangement-Work-Contract-TDS-ITAT-taxscan.jpg "SOR Arrangement not comes in ambit of Work Contract u/s 194C, No TDS: ITAT [Read Order]")
Disallowance u/s. 40(a)(i) cannot be Invoked in view of Retrospective Amendment to S. 195 Imposing TDS on Payment to Non-Residents: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Chennai Bench ruled that the disallowance imposed under Section 40(a)(i) of the Income Tax Act, 1961, prohibiting Tax Deduction Source (TDS) on payments to...
![Disallowance u/s. 40(a)(i) cannot be Invoked in view of Retrospective Amendment to S. 195 Imposing TDS on Payment to Non-Residents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Disallowance-us.-40ai-Retrospective-Amendment-to-S.-195-Imposing-TDS-Payment-Non-Residents-ITAT-Taxscan.jpg "Disallowance u/s. 40(a)(i) cannot be Invoked in view of Retrospective Amendment to S. 195 Imposing TDS on Payment to Non-Residents: ITAT [Read Order]")
Mere Wrong Mention of TAN in TDS Deposit Challan would not Attract Demand u/s 200A of Income Tax Act: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) found that incorrectly entering a Tax Deduction Account Number (TAN) in a Tax Deduction Source (TDS) deposit Challan will not result in a...
![Mere Wrong Mention of TAN in TDS Deposit Challan would not Attract Demand u/s 200A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/TAN-TDS-Deposit-Challan-Income-Tax-Act-ITAT-TAXSCAN.jpg "Mere Wrong Mention of TAN in TDS Deposit Challan would not Attract Demand u/s 200A of Income Tax Act: ITAT [Read Order]")
![TDS Not Applicable to Payments made to Non-Residents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/TDS-Payments-Non-Residence-ITAT-TAXSCAN.jpg "TDS Not Applicable to Payments made to Non-Residents: ITAT [Read Order]")
Late Fee for Delayed filing of TDS u/s 234E of Income Tax Act Not Leviable for Year 2012-13: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court ruled that the late fee for delayed filing of TDS under section 234 of the Income Tax Act, 1961 cannot be levied for the year 2012-13 as the amended...
![Late Fee for Delayed filing of TDS u/s 234E of Income Tax Act Not Leviable for Year 2012-13: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Late-Fee-filing-of-TDS-TDS-Income-Tax-Act-Income-Tax-Kerala-High-Court-taxscan.jpg "Late Fee for Delayed filing of TDS u/s 234E of Income Tax Act Not Leviable for Year 2012-13: Kerala HC [Read Order]")
Over 24,000 Techies Lost Job in First 15 Days of 2023: Know the Tax Implications after being Laid Off
The start of 2023 has been difficult for technology employees worldwide, with 91 companies laying off over 24,000 tech staff in the first 15 days of the month. This is a sign of worse times to come....
