![No TDS on Wastage of Gold during Jewellery Creation as Making Charges: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-Wastage-of-Gold-wastage-Gold-jewellery-Jewellery-Creation-Making-Charges-ITAT-Disallowance-taxscan.jpg "No TDS on Wastage of Gold during Jewellery Creation as Making Charges: ITAT deletes Disallowance [Read Order]")
No TDS on Wastage of Gold during Jewellery Creation as 'Making Charges': ITAT deletes Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai Bench has recently held in favour of the assessee engaged in manufacture of gold and silver...
![TDS Credit should be Allowed when Assessee has offered income relating to said TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-TDS-Credit-income-ITAT-taxscan-.jpg "TDS Credit should be Allowed when Assessee has offered income relating to said TDS: ITAT [Read Order]")
![Non-Deduction of TDS on Free Samples by Dabour India: Delhi HC directs Re-consideration of Stay Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Non-Deduction-TDS-Dabour-India-Delhi-HC-Re-consideration-Stay-Application-TAXSCAN.jpg "Non-Deduction of TDS on Free Samples by Dabour India: Delhi HC directs Re-consideration of Stay Application [Read Order]")
![No Proper Verification of records by AO: ITAT deletes Addition on Sub-Contract Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/records-Verification-of-records-AO-ITAT-Sub-Contract-Expenses-taxscan.jpg "No Proper Verification of records by AO: ITAT deletes Addition on Sub-Contract Expenses [Read Order]")
Provision prescribing Time limit for TDS Return not applicable to Non-Residents: ITAT grants relief to Allscripts India [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmadabad Bench recently in an appeal filed before it held that provision prescribing the time limit for Tax Deducted at Source ( TDS ) is not applicable to...
![Provision prescribing Time limit for TDS Return not applicable to Non-Residents: ITAT grants relief to Allscripts India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-Return-Non-Residents-ITAT-Allscripts-India-taxscan.jpg "Provision prescribing Time limit for TDS Return not applicable to Non-Residents: ITAT grants relief to Allscripts India [Read Order]")
![No TDS can be deducted on Roaming Charges u/s 194J: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-deducted-on-Roaming-Charges-ITAT-TAXSCAN.jpg "No TDS can be deducted on Roaming Charges u/s 194J: ITAT [Read Order]")
No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held in partial relief to the assessee that, it was erroneous to invoke Section 40A(3) of the Income Tax Act, 1961 and disallow...
![No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/material-disallowance-ITAT-AO-Purchases-TAXSCAN.jpg "No Material Records to invoke Disallowance u/s 40A(3): ITAT directs AO to estimate Addition at 10% for Purchases [Read Order]")
Disallowance u/s 143(1) cannot be in mechanical manner: ITAT directs to verify on deduction of TDS [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT), held that disallowance under Section 143(1) of the Income Tax Act, 1961 cannot be in mechanical manner and directed to verify whether...
![Disallowance u/s 143(1) cannot be in mechanical manner: ITAT directs to verify on deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Disallowance-ITAT-deduction-TDS-taxscan.jpg "Disallowance u/s 143(1) cannot be in mechanical manner: ITAT directs to verify on deduction of TDS [Read Order]")
Airlines Liable to Deduct TDS u/s 194H of Income Tax Act on Supplementary Commission: Supreme Court [Read Judgment]
In a significant ruling having an impact against the airlines, the Supreme Court has held that TDS under section 194H of the Income Tax Act, 1961 is attracted in the case of Supplementary Commission...
![Airlines Liable to Deduct TDS u/s 194H of Income Tax Act on Supplementary Commission: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/11/Airlines-TDS-Income-Tax-Act-Supplementary-Commission-Supreme-Court-TAXSCAN.jpg "Airlines Liable to Deduct TDS u/s 194H of Income Tax Act on Supplementary Commission: Supreme Court [Read Judgment]")
![Co-Operative Bank Not Obliged to Deduct TDS on Interest Payments to Members: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Co-Operative-Bank-TDS-Interest-Payments-Members-ITAT-taxscan.jpg "Co-Operative Bank Not Obliged to Deduct TDS on Interest Payments to Members: ITAT [Read Order]")