![TDS not Leviable on Non-Convertible Debentures and Fixed Deposit of Value less than Rs.5,000/-: Supreme Court Upholds HC Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/TDS-Non-Convertible-Debentures-Fixed-Deposit-Supreme-Court-Taxscan.jpg "TDS not Leviable on Non-Convertible Debentures and Fixed Deposit of Value less than Rs.5,000/-: Supreme Court Upholds HC Order [Read Order]")
TDS not Leviable on Non-Convertible Debentures and Fixed Deposit of Value less than Rs.5,000/-: Supreme Court Upholds HC Order [Read Order]
A two-judge bench of the Supreme Court has upheld a High Court order wherein it was held that TDS is not leviable on the non-convertible debentures...
![Retainer Fee to Doctors not subject to TDS: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Retainer-Fee-Doctors-TDS-Rajasthan-HC-taxscan.jpg "Retainer Fee to Doctors not subject to TDS: Rajasthan HC [Read Order]")
![Revisional Order cannot be invoked When AO revised TDS Credit after due verification of Reconciliation Statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Revisional-Order-AO-TDS-verification-ITAT-TAXSCAN.jpeg "Revisional Order cannot be invoked When AO revised TDS Credit after due verification of Reconciliation Statement: ITAT [Read Order]")
![Form No.67 is not mandatory but a directory requirement, Disallowance of FTC due to delay in filing the same not valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Form-No.67-directory-requirement-FTC-ITAT-taxscan.jpg "Form No.67 is not mandatory but a directory requirement, Disallowance of FTC due to delay in filing the same not valid: ITAT [Read Order]")
Factoring Charges are not in the Nature of Interest, TDS u/s 40(a)(ia) not Applicable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently in an appeal filed before it, held that factoring charges are not in the nature of interest and hence that TDS u/s 40 (a) (ia)...
![Factoring Charges are not in the Nature of Interest, TDS u/s 40(a)(ia) not Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Factoring-Charges-Interest-TDS-ITAT-taxscan.jpg "Factoring Charges are not in the Nature of Interest, TDS u/s 40(a)(ia) not Applicable: ITAT [Read Order]")
Split up of TDS Rule 37BA(3)(ii) allowable when Corresponding Income is Assessable to Tax: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that split up of TDS Rule 37BA(3)(ii) is allowable when corresponding income is assessable to tax. Larsen & Toubro Public...
![Split up of TDS Rule 37BA(3)(ii) allowable when Corresponding Income is Assessable to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Rule-Corresponding-Income-Tax-ITAT-taxscan.jpg "Split up of TDS Rule 37BA(3)(ii) allowable when Corresponding Income is Assessable to Tax: ITAT [Read Order]")
![Relief to Facebook: ITAT directs to conduct enquiry on deduction of TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Facebook-ITAT-enquiry-deduction-TDS-TAXSCAN.jpg "Relief to Facebook: ITAT directs to conduct enquiry on deduction of TDS [Read Order]")
CIT(A) order non-granting of TDS & Foreign Taxes paid Credit in the absence of Assessee: ITAT restored to Fresh Adjudication [Read Order]
CIT(A) non-granting of TDS & Foreign Taxes paid credit on non-appearance of the assessee, the Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) restored the issue to the file of AO for...
![CIT(A) order non-granting of TDS & Foreign Taxes paid Credit in the absence of Assessee: ITAT restored to Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CITA-TDS-Foreign-Taxes-Credit-ITAT-TAXSCAN.jpeg "CIT(A) order non-granting of TDS & Foreign Taxes paid Credit in the absence of Assessee: ITAT restored to Fresh Adjudication [Read Order]")
Non-Submission of Proof of TDS deducted while Claiming Freight and Carriage Charges: ITAT upholds Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT), has recently, in an appeal filed before it, upheld disallowance on account of non- submission of proof of TDS deducted while claiming freight and carriage...
![Non-Submission of Proof of TDS deducted while Claiming Freight and Carriage Charges: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Freight-and-Carriage-Charges-ITAT-Taxscan.jpg "Non-Submission of Proof of TDS deducted while Claiming Freight and Carriage Charges: ITAT upholds Disallowance [Read Order]")
Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]
Payments made as expense onsite project to the third party vendors not liable to deduct tax at source, disallowance made u/s 40(a)(i) not permissible, the Bangalore the Income Tax Appellate Tribunal...
![Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payments-Expense-vendors-TDS-disallowance-ITAT-taxscan.jpeg "Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]")