#Section 194A
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200 articlesIncome Tax
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State Government Loans not attracts Section 43B(d) disallowance: ITAT Pune
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Revisional jurisdiction u/s 263 not invocable when AO takes one possible view: ITAT Delhi
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Section 194A TDS Exemption for Individuals or HUF Below Taxable Slab
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If recipient has paid tax, no demand under section 201(1) should be enforced
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Applicability of TDS provisions requires clear identification of payees
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No disallowance under Section 40(a)(ia) if payee has already paid taxes: ITAT Jaipur
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Kerala HC directs NFAC to expedite decision on stay application
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Circulars mandating compliance of section 194A & 194N by co-op societies cannot be challenged under Article 226
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Reopening beyond 4 years without any failure in disclosing material facts unsustainable
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Interest on amount advanced to sister concern cannot be disallowed
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Compensation/Damages Payment by Builder/Developer is not Interest for TDS
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Invocation of section 263 unjustified as order passed after considering information
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No tax is payable on interest accrued as fixed deposit is under prohibitory order
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