![Disallowance made by AO u/s 40(a)(ia) for non-deduction of TDS and recovery of rent from assessee by holding company are not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Disallowance-AO-non-deduction-of-TDS-and-recovery-of-rent-from-assessee-by-holding-company-sustainable-ITAT-TAXSCAN.jpg "Disallowance made by AO u/s 40(a)(ia) for non-deduction of TDS and recovery of rent from assessee by holding company are not sustainable: ITAT [Read Order]")
Disallowance made by AO u/s 40(a)(ia) for non-deduction of TDS and recovery of rent from assessee by holding company are not sustainable: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that Disallowance made by AO under Section 40(a)(ia) of the Income Tax Act for...
![Levy of Late Fees u/s 234E of Income Tax Act for Filing Delayed Previous TDS Return: Kerala HC quashes Intimation Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Levy-late-fees-Income-Tax-Act-filing-previous-TDS-return-Kerala-HC-intimation-order-TAXSCAN.jpg "Levy of Late Fees u/s 234E of Income Tax Act for Filing Delayed Previous TDS Return: Kerala HC quashes Intimation Order [Read Order]")
![No TDS applicable on payments made to Haryana Urban Development Authority on account of EDC charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-TDS-applicable-payments-Haryana-Urban-Development-Authority-account-EDC-ITAT-TAXSCAN.jpg "No TDS applicable on payments made to Haryana Urban Development Authority on account of EDC charges: ITAT [Read Order]")
![TDS deducted in hands of Transferor Company shall belong to Transferrer Company when Amalgamation Scheme is approved by HC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/TDS-deducted-Transferor-Company-shall-belong-to-Transferrer-Company-Amalgamation-Scheme-is-approved-by-HC-ITAT-TAXSCAN.jpg "TDS deducted in hands of Transferor Company shall belong to Transferrer Company when Amalgamation Scheme is approved by HC: ITAT [Read Order]")
TATA Communications approaches Appellate Tribunal against Rs. 228.49 crores TDS Order by Income Tax Department
TATA Communications has taken the matter of a Rs. 228.49 crore Tax Deduction at Source (TDS) on Interconnection Usage Charges (IUC) payment order issued by the Income Tax Department to the Income Tax...
No TDS shall be deducted in respect Perquisite Value of Unfurnished Accommodation provided by EPFO to its Employees: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bangalore bench held that no Tax Deduction at source (TDS) shall be done in respect of the perquisite value of unfurnished accommodation provided by Employee...
![No TDS shall be deducted in respect Perquisite Value of Unfurnished Accommodation provided by EPFO to its Employees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-TDS-shall-be-deducted-in-respect-Perquisite-Value-Perquisite-Value-Unfurnished-Accommodation-provided-by-EPFO-to-its-Employees-ITAT-Unfurnished-Accommodation-EPFO-to-its-Employees-EPFO-taxscan.jpg "No TDS shall be deducted in respect Perquisite Value of Unfurnished Accommodation provided by EPFO to its Employees: ITAT [Read Order]")
Allegation of under Statement of Revenue in P&L account is Baseless as TDS is Deducted on VAT Amount: ITAT quashes Revisionary Order [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) held that the allegation of Principal Commissioner of Income Tax (PCIT) that the assessee has under stated the revenue shown in ...
![Allegation of under Statement of Revenue in P&L account is Baseless as TDS is Deducted on VAT Amount: ITAT quashes Revisionary Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Allegation-Allegation-of-under-Statement-of-Revenue-Revenue-P-L-account-TDS-taxscan.jpg "Allegation of under Statement of Revenue in P&L account is Baseless as TDS is Deducted on VAT Amount: ITAT quashes Revisionary Order [Read Order]")
CA fails to Exercise Due Diligence While Certifying Form 15CB: ICAI suspends CA for Two Years [Read Notification]
The Institute of Chartered Accountants of India (ICAI) has removed the Chartered Accountant Shri Joydeep Roy from the register of members for two years along with a fine of Rs. 25,000/(Rupees...
Disallowance u/s 40(a)(ia) of Income Tax Act shall be imposed when Assessee fails to deduct TDS on amount of Interest to NBFCs: ITAT [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 shall be imposed when the assessee failed to deduct the Tax...
![Disallowance u/s 40(a)(ia) of Income Tax Act shall be imposed when Assessee fails to deduct TDS on amount of Interest to NBFCs: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Disallowance-Income-Tax-Act-Income-Tax-Assessee-fails-to-deduct-TDS-TDS-amount-of-Interest-to-NBFCs-ITAT-NBFCs-taxscan.jpg "Disallowance u/s 40(a)(ia) of Income Tax Act shall be imposed when Assessee fails to deduct TDS on amount of Interest to NBFCs: ITAT [Read Order]")
Interest Paid on Delayed Payment of TDS u/s 201(1A) of Income Tax Act is not Eligible for Allowance as Business Expenditure: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that the interest paid on delayed payments of Tax Deducted at Source (TDS) under Section 201(1A) of the Income Tax Act, 1961 is not...
![Interest Paid on Delayed Payment of TDS u/s 201(1A) of Income Tax Act is not Eligible for Allowance as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Interest-Paid-on-Delayed-Payment-of-TDS-Interest-Payment-of-TDS-TDS-Income-Tax-Act-Income-Tax-ITAT-Taxscan.jpg "Interest Paid on Delayed Payment of TDS u/s 201(1A) of Income Tax Act is not Eligible for Allowance as Business Expenditure: ITAT [Read Order]")
TDS not Applicable on Discount Allowed to Retailers by Distributors on Sale of Prepaid Sim Cards/Mobile Recharge Card: ITAT deletes Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has deleted the disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 holding that the Tax Deducted at Source (TDS) is not...
![TDS not Applicable on Discount Allowed to Retailers by Distributors on Sale of Prepaid Sim Cards/Mobile Recharge Card: ITAT deletes Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/TDS-not-Applicable-on-Discount-Allowed-Sale-of-Prepaid-Sim-Cards-Mobile-Recharge-Card-ITAT-Deletes-Disallowance-Income-Tax-Act-Discount-Allowed-to-Retailers-Income-Tax-taxscan.jpg "TDS not Applicable on Discount Allowed to Retailers by Distributors on Sale of Prepaid Sim Cards/Mobile Recharge Card: ITAT deletes Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]")