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TDS u/s 194D not applicable to Reinsurance Commission: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the provisions of TDS under section 194D of the Income Tax Act, 1961 is not...

Sufficiency or Correctness of Material based on which Re-Assessment is Initiated need not be...

Lenskart not liable to pay TDS on Payment to Facebook Ireland: ITAT [Read Order]

Customs House Agent bound to pay TDS On Payment to CFS Agents: ITAT [Read Order]

Land Acquisition Office not liable to pay TDS on Payment of Interest to Land Owners on Enhanced...

Warranty Obligation being Part and Parcel of Sales Transactions, TDS not applicable as FTS: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the warranty obligation being part and parcel of sales transactions cannot be treated as technical services for the purpose of...

CBDT releases Detailed Circular regarding TDS and Income Tax Deduction on Salaries for AY 2021-22 [Read Circular]

The Central Board of Direct Taxes (CBDT) has released a circular regarding Tax Deduction at Source (TDS) and income tax deduction on salaries for the year 2021-22. The Circular issued today...

Petition in Rajasthan High Court challenges provision on deducting TDS on Cash Withdrawals from Bank

A petition has been filed in Rajasthan High Court challenged the provision deducting TDS on Cash Withdrawals from Bank. The high court has issued notice to the centre and CBDT on the provision of...

No TDS Liability on Holding Company on the Share Purchase Transaction by its Subsidiary: Bombay HC [Read Order]

The Bombay High Court has held that even the holding company is not liable to deduct tax at source under Section 195 of the Income Tax Act, 1961 if it did not make any payment to a non-resident under...

No TDS u/s 194A on Interest Payments to Agra Development Authority: Supreme Court [Read Order]

The Supreme Court of India ruled that, TDS is not applicable under Section 194A of the Income Tax Act on Interest Payments to Agra Development Authority. The Appellant Union Bank of India has...

Interim Relief to TATA AIG: ITAT remands Matter to AO to verify TDS Liability on Co-Insurance Fee paid to Lead Insurer [Read Order]

In an interim relief to TATA AIG, the Income Tax Appellate Tribunal (ITAT), Mumbai bench has remanded the matter to the Assessing Officer to verify the TDS liability on co-insurance fee paid by the...

Inspection & Examination of Goods before Shipment cannot be treated as ‘Technical & Managerial Services’: ITAT deletes Addition [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the activity of inspection and examination of goods before shipment cannot be treated as technical and managerial services under...

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