#Section 192
Log in to FollowLatest Section 192 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.

Taxability of director remuneration: Salary or Business income

Transfer pricing disallowance as assessee failed to prove any benefit not justifiable: ITAT Bangalore

Quashing u/s 482 CrPC Barred by CBDT Circular; Recourse Available Under Section 320 CrPC: Orissa HC

TDS not deductible on interest paid on loan from group entities: ITAT Mumbai

Income Tax: No Section 201(1A) Interest if Lower Deduction adjusted in later months

Filing of belated return u/s. 139(4) satisfies 1st proviso to section 201(1): ITAT Raipur

Reassessment Under Section 148 Unsustainable Due to Notice Issued to Deceased: Delhi HC

Reimbursement on account of secondment of employees cannot be treated as FTS: ITAT Delhi

Compensation paid to ESOP holders qualifies as perquisite hence taxable as salary income: Madras HC

Settlement Consideration Taxable as ‘Capital Gains’: Delhi HC

Budget 2024: Credit of TCS/TDS Allowed in Salary Tax Calculation

Taxability of secondment receipts: ITAT deletes Section 271(1)(c) & 270A Penalty

Employee Salary Reimbursement Not Taxable as FTS under India-Japan DTAA

TDS deductible u/s. 192 on reimbursement of Leave Travel Concession: ITAT Delhi
Explore the latest Section 192 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
