#Section 194
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33 articlesIncome Tax

Income Tax
ITAT Quashes Black Money Assessment Against Resident Not Ordinarily Resident for Lack of Jurisdiction
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Income Tax
No TDS on Stockist Discounts, ESOP Grants & MSME Interest: ITAT Mumbai
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Income Tax
Section 69A Addition Quashed Where Presumptive Income Was Declared
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ITAT Mumbai Rejected TDS on Stake Money Despite Section 194B Amendment:
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Interest on delayed remittance of TDS not deductible as business expense u/s. 37(1)
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TDS on Consulting Doctors Must Be Under Section 194J, Not Section 192: ITAT Cochin
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ITAT Allows TDS Credit Based on Form 26AS Despite Turnover Mismatch in Books
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Income Tax
Capital Contribution for Business Purposes Not Deemed Dividend u/s 2(22)(e)
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Income Tax
EDC Charges to HUDA Are Not Rent, No TDS Required: Delhi HC
Income Tax

Income Tax
Interest & Late Fee Applicable for Non-Deduction of TDS on BDA Site Allotment: Karnataka HC
Income Tax

Income Tax
Budget 2025: Changes in Dividend Tax Deduction Threshold to Rs. 10,000
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Income Tax
TDS Thresholds Rationalized in Finance Bill 2025
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Income Tax
Domestic company paying DDT u/s. 115O doesn’t enter domain of DTAA: ITAT Pune
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Income Tax
