![No TDS deductible on Amounts paid to Non-Resident Manufacturers for Resale or Use of Computer Software: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/TDS-non-resident-manufacturers-computer-software-ITAT-Taxscan.jpg "No TDS deductible on Amounts paid to Non-Resident Manufacturers for Resale or Use of Computer Software: ITAT [Read Order]")
No TDS deductible on Amounts paid to Non-Resident Manufacturers for Resale or Use of Computer Software: ITAT [Read Order]
The Income Tax Appellate Appellate Tribunal (ITAT), Bangalore Bench no TDS deductible on amounts paid to non-resident manufacturers for resale or use...
![Consultant Doctors are not ‘Employees’: Hospitals need to deduct TDS on payment of Professional Fee, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/TDS-payment-of-Professional-Fee-ITAT-Doctor-Taxscan.jpeg "Consultant Doctors are not ‘Employees’: Hospitals need to deduct TDS on payment of Professional Fee, rules ITAT [Read Order]")
![Late Fee can’t be levied on TDS Defaults prior to 1st June 2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Late-Fee-TDS-Defaults-ITAT-Taxscan.jpg "Late Fee can’t be levied on TDS Defaults prior to 1st June 2015: ITAT [Read Order]")
![TDS on Cash Withdrawals: Calcutta HC passes interim Order restraining collection of TDS u/s 194N [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/TDS-on-Cash-Withdrawals-Calcutta-High-Court-TDS-taxscan.jpg "TDS on Cash Withdrawals: Calcutta HC passes interim Order restraining collection of TDS u/s 194N [Read Order]")
![Kerala HC issues notice to Govt. in a plea seeking to quash Circular mandating Petroleum Traders to pay entire Sale Consideration to Oil Companies defying TDS Deduction Provision [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Kerala-High-Court-Petroleum-Traders-Oil-Companies-TDS-deduction-Provision-Taxscan.jpeg "Kerala HC issues notice to Govt. in a plea seeking to quash Circular mandating Petroleum Traders to pay entire Sale Consideration to Oil Companies defying TDS Deduction Provision [Read Order]")
Disallowance of Depreciation on Software purchase can’t be done on grounds of Non-Deduction of TDS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Banglore Bench Disallowance of depreciation on software purchase cannot be done on grounds of non-deduction of TDS. The assessee, ‘Messrs UKN Properties...
![Disallowance of Depreciation on Software purchase can’t be done on grounds of Non-Deduction of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Disallowance-of-depreciation-software-purchase-TDS-ITAT-Taxscan.jpg "Disallowance of Depreciation on Software purchase can’t be done on grounds of Non-Deduction of TDS: ITAT [Read Order]")
2% TDS to be Deducted on Payment for use of lounge facilities by passengers: ITAT grants relief to Qantas Airways [Read Order]
In the relief to Qantas Airways, the Income Tax Appellate Tribunal (ITAT), Mumbai Bench ruled that 2% TDS be deducted on Payment for use of lounge facilities by passengers. The assessee, Qantas...
![2% TDS to be Deducted on Payment for use of lounge facilities by passengers: ITAT grants relief to Qantas Airways [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/Qantas-Airways-TDS-ITAT-Taxscan.jpeg "2% TDS to be Deducted on Payment for use of lounge facilities by passengers: ITAT grants relief to Qantas Airways [Read Order]")
Buyer to deduct TDS on Purchase of Goods from Resident Seller: CBDT issues Guidelines [Read Circular]
The Central Board of Direct Taxes ( CBDT) issued the guidelines in respect of Section 194Q of the Income Tax Act, 1961 in respect of the buyer to deduct TDS on the purchase of goods from the resident...
![Buyer to deduct TDS on Purchase of Goods from Resident Seller: CBDT issues Guidelines [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/06/TDS-on-Purchase-of-Goods-Resident-Seller-CBDT-Taxscan.jpg "Buyer to deduct TDS on Purchase of Goods from Resident Seller: CBDT issues Guidelines [Read Circular]")
Penalty can’t be imposed for Non-Deduction of TDS as quantum of Payment not determinable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that the penalty can not be imposed for non-deduction of TDS as the quantum of payment is not determinable. The assessee, Biocon Ltd....
![Penalty can’t be imposed for Non-Deduction of TDS as quantum of Payment not determinable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Penalty-non-deduction-of-TDS-ITAT-Taxscan.jpg "Penalty can’t be imposed for Non-Deduction of TDS as quantum of Payment not determinable: ITAT [Read Order]")
TDS not applicable on Computer Software affixed onto Hardware, sold as an Integrated Unit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that TDS not applicable on computer software affixed onto hardware, sold as an integrated unit. The assessee, M/s Autodesk Asia Pvt....
![TDS not applicable on Computer Software affixed onto Hardware, sold as an Integrated Unit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/TDS-computer-software-ITAT-Taxscan.jpg "TDS not applicable on Computer Software affixed onto Hardware, sold as an Integrated Unit: ITAT [Read Order]")
