#Section 194C
Log in to FollowTDS under section 194C of the Income Tax Act,1961- Amendment, Articles, News Notifications, Judgments and Detailed Analysis at one place
Income Tax
Income Tax
Bad Debts Allowed on Write-off, 26AS Mismatch Cannot Trigger Addition: ITAT Dismisses Revenue Appeal
Income Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Income Tax
Income Tax
Festival Donations Allowed u/s 37(1); No 40A(ia) Disallowance Below TDS Limit; Interest Addition Upheld: ITAT Kolkata
Income Tax
Income Tax
ITAT Delhi Quashed Section 263 Revision as AO Took a Possible View
Income Tax
Income Tax
ITAT Chandigarh Upholds Sec 271C Penalty – Nodal Govt. Agency Liable for Non-Deduction of TDS U/s 194C
Income Tax
Income Tax
Wrong TDS Section Not Basis for Disallowance – Sec 40(a)(ia) Inapplicable to Short Deduction (194C vs 194J)
Income Tax
Income Tax
Tax Deduction on Manpower Supply Services – Section 194C or 194J? New Amendment
Income Tax
Income Tax
Unexplained investment addition of ₹12.30 Cr deleted – Funds for software project proved; Rule 46A objection rejected – ITAT Delhi
Income Tax
Income Tax
Additions u/s 69C & 68 Deleted – Clerical Error in Form 3CD; Ex-Parte Order Set Aside: ITAT Chennai
Income Tax
Income Tax
TDS Default u/s 201 – Matter Remanded for Verification of Payees’ Tax Payment
Income Tax
Income Tax
Retention Money Taxable Only After Right to Receive Crystallises: Calcutta HC
Income Tax
Income Tax
Lal Dora Property to Be Valued as Agricultural/Residential for Section 50C
Income Tax
Income Tax
Section 68 Inapplicable to Identified Donations to Charitable Trust
Income Tax
Income Tax
