![Non-Availability of Staff not an Excuse to avoid Penalty for Delay in Filing TDS Statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/TDS-Statement.jpg "Non-Availability of Staff not an Excuse to avoid Penalty for Delay in Filing TDS Statement: ITAT [Read Order]")
Non-Availability of Staff not an Excuse to avoid Penalty for Delay in Filing TDS Statement: ITAT [Read Order]
While upholding the penalty proceedings against the Delhi Development Authority Common Wealth Games 2010, the Delhi ITAT held that the assessee, being...
![Reimbursement of Car Running and Maintenance Charges to Employees amount to ‘ Perquisites ’, TDS Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Perquisites-Taxscan.jpg "Reimbursement of Car Running and Maintenance Charges to Employees amount to ‘ Perquisites ’, TDS Applicable: ITAT [Read Order]")
![Donations and Subscriptions Paid for Pujas and Functions are Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Donations-Taxscan.jpg "Donations and Subscriptions Paid for Pujas and Functions are Business Expenditure: ITAT [Read Order]")
![No TDS If Advance Received towards Professional Fee is Returned: ITAT quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Professional-Fee-TDS-Taxscan.jpg "No TDS If Advance Received towards Professional Fee is Returned: ITAT quashes Re-Assessment [Read Order]")
![No TDS since Commission Income of Foreign Agent not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Pure-Agent-GST-Taxscan.jpg "No TDS since Commission Income of Foreign Agent not Taxable in India: ITAT [Read Order]")
Payment in relation with Security Transactions by a Sub-Broker not liable to TDS u/s 194H: ITAT [Read Order]
The Kolkata bench of Income Tax Appellate Tribunal ( ITAT ) has held that, Payment in relation with Security Transactions by a Sub-Broker not liable to Tax Deduction at Source ( TDS ) under Section...
![Payment in relation with Security Transactions by a Sub-Broker not liable to TDS u/s 194H: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Security-Transactions-TDS-Taxscan.jpg "Payment in relation with Security Transactions by a Sub-Broker not liable to TDS u/s 194H: ITAT [Read Order]")
Labour Wages, Money given for Purchasing Material, Travel Reimbursement etc not subject to TDS without Contract: ITAT [Read Order]
The ITAT ‘C’ Bench Kolkata, hearing an appeal filed by the assessee who is a contractor against the Order of Ld. CIT(A)-14 in confirming the disallowance of Rs. 4,53,100/- made by AO for non...
![Labour Wages, Money given for Purchasing Material, Travel Reimbursement etc not subject to TDS without Contract: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "Labour Wages, Money given for Purchasing Material, Travel Reimbursement etc not subject to TDS without Contract: ITAT [Read Order]")
Interest can’t be Levied If Income is not actually subjected to TDS and No Liability to Pay Advance Tax: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) in the case of Daikin Industries Ltd. v. ACIT partly allowing the appeal held that unless the payer actually deducts tax at source, the...
![Interest can’t be Levied If Income is not actually subjected to TDS and No Liability to Pay Advance Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Interest-Taxscan.jpg "Interest can’t be Levied If Income is not actually subjected to TDS and No Liability to Pay Advance Tax: ITAT [Read Order]")
![TDS applicable to Rent-Free Accommodation provided to Employees of Society: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Rent-Free-Accommodation-Taxscan.jpg "TDS applicable to Rent-Free Accommodation provided to Employees of Society: ITAT [Read Order]")
Dealer not liable to deduct TDS on Commission directly paid by Mobile Operator to Retailers: ITAT [Read Order]
The Jaipur Bench of Income Tax Appellate Tribunal ( ITAT )Â in the case of Shri Virendra kumar Jain v. Â ITO held that the dealer in SIM cards, who was paid a commission directly by the mobile operator...
![Dealer not liable to deduct TDS on Commission directly paid by Mobile Operator to Retailers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Dealer not liable to deduct TDS on Commission directly paid by Mobile Operator to Retailers: ITAT [Read Order]")
TDS under Section 194C won’t attract since Labour Charges were paid Directly without a Contract or Sub-Contract: ITAT [Read Order]
In ITO vs. M/s. Maakali Enterprises, the Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) held that TDS under Section 194C of the Income Tax Act, 1961 would not attract when labour charges...