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![TDS can’t be recovered from Deductee / Employee in Case of Default by Deductor / Employer: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "TDS can’t be recovered from Deductee / Employee in Case of Default by Deductor / Employer: Gujarat HC [Read Judgment]")
TDS can’t be recovered from Deductee / Employee in Case of Default by Deductor / Employer: Gujarat HC [Read Judgment]
A two-judge bench of the Gujarat High Court has held that the tax department cannot recover tax from the deductee/employer for the fault of the...
![Late Fee can’t impose without passing of Speaking Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Late-Fee-Taxscan.jpg "Late Fee can’t impose without passing of Speaking Order: ITAT [Read Order]")
Payment towards Annual Maintenance Contracts subject to TDS u/s 194C of Income Tax Act: Bombay HC [Read Judgment]
The Bombay High Court recently upheld an Income Tax Appellate Tribunal’s (ITAT) order that the Annual Maintenance Contracts are subject to TDS under Section 194C of the Income Tax Act. During the...
![Payment towards Annual Maintenance Contracts subject to TDS u/s 194C of Income Tax Act: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Payment towards Annual Maintenance Contracts subject to TDS u/s 194C of Income Tax Act: Bombay HC [Read Judgment]")
![Govt Notifies Implementation of TDS, TCS Provisions under GST [Read Notification]](https://www.taxscan.in/wp-content/uploads/2017/09/TCS-Mechanism.jpg "Govt Notifies Implementation of TDS, TCS Provisions under GST [Read Notification]")
Interest must be Calculated from the Date of Default by the Deductor to Actual Date of Remittance of Taxes by Deductees: ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the interest under Section 201(1A) of the Income Tax Act is only compensatory in nature and the Government should be...
![Interest must be Calculated from the Date of Default by the Deductor to Actual Date of Remittance of Taxes by Deductees: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Interest-Taxscan.jpg "Interest must be Calculated from the Date of Default by the Deductor to Actual Date of Remittance of Taxes by Deductees: ITAT [Read Order]")
![Assessee can’t be Penalized for failure of Third Parties to submit PAN: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Transgenders-PAN-Card-Taxscan.jpg "Assessee can’t be Penalized for failure of Third Parties to submit PAN: ITAT [Read Order]")
One-Time Non-Refundable Upfront Charges paid for Acquisition of Leasehold Right not subject to TDS: ITAT follows CBDT Circular [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the one-time non-refundable upfront charges paid for the acquisition of the leasehold rights are not ‘rent’ for the purpose of...
![One-Time Non-Refundable Upfront Charges paid for Acquisition of Leasehold Right not subject to TDS: ITAT follows CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Vendors-TDS-Taxscan.jpg "One-Time Non-Refundable Upfront Charges paid for Acquisition of Leasehold Right not subject to TDS: ITAT follows CBDT Circular [Read Order]")