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section 194H

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Decoding The Principal – Agent Relationship: An Analysis of Supreme Court’s Interpretation of Section 194-H of Income Tax Act, 1961

Income Tax : Explore the Supreme Court interpretation of Section 194-H of the Income Tax Act, 1961, analyzing the distinction between commissio...

April 15, 2024 1440 Views 0 comment Print

Key TDS Connections: Sections 194C, 194H, 194J, and 194M

Income Tax : Dive into the intricacies of TDS under Sections 194C, 194H, 194J, and explore their critical relation with Section 194M. Clear ins...

December 12, 2023 6411 Views 4 comments Print

Commission paid to Booking.com – Applicability of TDS Provisions

Income Tax : Learn about the applicability of TDS provisions for commission payments to Booking.com in India, including analysis of tax laws an...

November 5, 2023 6303 Views 1 comment Print

Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act

Income Tax : Discover simplified taxation scheme under Section 44AD of Income Tax Act. Learn eligibility criteria, exemptions, and key insights...

September 18, 2023 24255 Views 12 comments Print

TDS Rate Chart for FY 2023-24 / AY 2024-25 – Updated

Income Tax : Updated TDS Rate Chart for FY 2023-24 (AY 2024-25). Find the latest rates for tax deduction at source for various transactions. Ea...

July 25, 2023 52053 Views 4 comments Print


Latest Judiciary


TDS not deductible on interest retained by NBFCs on assets purchased by SBI

Income Tax : Whether interest retained by NBFCs on assets purchased by SBI falls under categories of interest, fees for professional/technical ...

May 14, 2024 462 Views 0 comment Print

Letters of Comfort will construe as an International Transaction u/s 92B

Income Tax : Issuance Of Letters Of Comfort/Support will Construe As International Transaction U/s 92B considering corporate guarantee issued b...

May 13, 2024 456 Views 0 comment Print

Expenditure u/s 37(1) should be disallowed to the extent not in line with existing business

Income Tax : Expenditure incurred by assessee should be disallowed to the extent that expenditure which had been incurred for evaluation of bus...

May 11, 2024 1062 Views 0 comment Print

ITAT deletes Addition which were based on mere Typographical Error in Form 3CD

Income Tax : Discover how Chennai ITAT's verdict affects assessments. Learn how a typographical error in Form 3CD impacts additions to an asses...

May 8, 2024 2088 Views 0 comment Print

GST liability: Alleged erroneous TDS deduction – Madras HC Orders Statutory Appeal

Goods and Services Tax : Read about the Madras High Court's decision in Rangaswamy Jeevanantham vs Superintendent case, where GST liability and TDS on Sala...

April 10, 2024 192 Views 0 comment Print


Latest Notifications


TDS on payments for procuring or canvassing for advertisements

Income Tax : Law Related to Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies f...

February 29, 2016 7681 Views 0 comment Print


No Reevaluation of Facts Without Alleged Perversity in Findings: Delhi HC

January 16, 2024 387 Views 0 comment Print

HC court upheld factual findings of lower authorities, emphasizing its limited jurisdiction under Section 260A of Income Tax Act. It clarified that it cannot reevaluate questions of fact in the absence of any grounds alleging perversity in the findings.

Key TDS Connections: Sections 194C, 194H, 194J, and 194M

December 12, 2023 6411 Views 4 comments Print

Dive into the intricacies of TDS under Sections 194C, 194H, 194J, and explore their critical relation with Section 194M. Clear insights for businesses and individuals.

No Section 194H TDS deductible on Trade Discount Retained by Ad Agencies

November 5, 2023 660 Views 0 comment Print

Delhi High Court’s judgment in PCIT vs. Optimal Media Solutions Ltd. for AY 2009-10 clarifies that retention by advertising agencies is trade discount, not subject to TDS under section 194H.

Commission paid to Booking.com – Applicability of TDS Provisions

November 5, 2023 6303 Views 1 comment Print

Learn about the applicability of TDS provisions for commission payments to Booking.com in India, including analysis of tax laws and international treaties.

TDS u/s. 194H not deductible as payments to gateway providers are not brokerage

October 10, 2023 3852 Views 0 comment Print

ITAT Bangalore held that the payments made to gateway providers are not brokerage and TDS u/s. 194H of the Income Tax Act is not liable to be deducted.

No TDS on Joint Venture Payments Without Contractual Relation

October 5, 2023 1737 Views 0 comment Print

ITAT Kolkata held that Joint Venture is not required to deduct TDS u/s. 194C from the payments made to one of its constituents for execution of work awarded to it as no contractual relation exists. Further, Joint Venture is also not required to deduct TDS u/s. 194H from payments made to another constituent as compensation.

Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature

September 30, 2023 762 Views 0 comment Print

ITAT Mumbai held that disallowance of employee stock option expenses alleging it to be capital expenditure is unsustainable in law in as much as such expenditure are revenue in nature and hence allowable.

TDS in case of ESOP is deductible at time option is exercised and shares are allotted to employees

September 28, 2023 1335 Views 0 comment Print

ITAT Mumbai held that TDS is not deductible at the time of grant of ESOP but is deductible at the time of option is exercised by employees of the assessee and shares are allotted to the employees.

Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act

September 18, 2023 24255 Views 12 comments Print

Discover simplified taxation scheme under Section 44AD of Income Tax Act. Learn eligibility criteria, exemptions, and key insights into this taxpayer-friendly approach.

TDS Not Applicable on SIM/Mobile Recharge Card Discounts: ITAT Kolkata 

September 5, 2023 1053 Views 0 comment Print

Analysis of ITAT Kolkata ruling in Nabirul Islam Vs DCIT, stating that TDS is not applicable on discounts given to retailers on sale of prepaid SIM cards or mobile recharge cards.

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