Income Tax : Explore Section 194I of the Income Tax Act for tax deductions on rent payments. Learn rates, exemptions, and important clarificati...
Income Tax : Explore legal perspectives and judicial precedents regarding Tax Deducted at Source (TDS) applicability on Common Area Maintenance...
Income Tax : Learn about TDS on rent under the Income-tax Act – rates, applicability, exemptions, and procedures. Understand how to comply wi...
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...
Income Tax : Gain a comprehensive understanding of Tax Deducted At Source (TDS) provisions under the Income Tax Act, 1961. Explore key sections...
Income Tax : As per the provisions of section 194-I, the tax is to be deducted at source @10% in respect of income by the way of rent for any u...
Income Tax : Explore implications of Bombay High Court's ruling on TDS deduction under Section 194I for 'Transit Rent'. Get insights into judgm...
Income Tax : Bombay High Court rules storage tanks not land or building, impacting TDS deductions on storage charges. A pivotal decision for ta...
Income Tax : ITAT Delhi allows Oravel Stays' appeal against CIT(A)'s order, removing disallowance under section 40(a)(ia) for not deducting TDS...
Income Tax : Explore the ITAT Delhi order in Paramount Restaurants' appeal against National Faceless Appeal Centre's decision on TDS deduction ...
Income Tax : ITAT Delhi decision on TDS under section 194C for CAM charges. Explore Liberty Retail Revolutions Ltd. vs ACIT case details, analy...
Income Tax : A dispute arose on applicability of the provisions of section 194-I of the Act, on payment of Passenger Service Fees (PSF) by an A...
Income Tax : The issue of whether or not TDS under section 194-I of the Act is applicable on 'lump sum lease premium' or 'one-time upfront leas...
Income Tax : Central Government hereby notifies that no deduction of tax shall be made from payments of the nature specified in section 193 or ...
Income Tax : Circular No. F. No.275/73/2007-IT(B) Service Tax component to be considered for deducting tax on any sum paid as professional and...
Explore implications of Bombay High Court’s ruling on TDS deduction under Section 194I for ‘Transit Rent’. Get insights into judgment of Sarfaraz S. Furniturewalla Vs Afshan Sharfali Ashok Kumar & Ors.
Bombay High Court rules storage tanks not land or building, impacting TDS deductions on storage charges. A pivotal decision for tax compliance practices.
Explore Section 194I of the Income Tax Act for tax deductions on rent payments. Learn rates, exemptions, and important clarifications for landlords and tenants.
ITAT Delhi allows Oravel Stays’ appeal against CIT(A)’s order, removing disallowance under section 40(a)(ia) for not deducting TDS on minimum guarantee expense.
Explore legal perspectives and judicial precedents regarding Tax Deducted at Source (TDS) applicability on Common Area Maintenance (CAM) charges under Section 194I of Income Tax Act.
Explore the ITAT Delhi order in Paramount Restaurants’ appeal against National Faceless Appeal Centre’s decision on TDS deduction for Common Maintenance Charges under section 194C.
ITAT Delhi decision on TDS under section 194C for CAM charges. Explore Liberty Retail Revolutions Ltd. vs ACIT case details, analysis, and conclusion.
Learn about TDS on rent under the Income-tax Act – rates, applicability, exemptions, and procedures. Understand how to comply with TDS obligations for landlords and tenants.
Explore the ITAT Chennai order in ATC (Assam) Pvt. Ltd. vs. ITO-TDS for AY 2016-17. Key issues include TDS on rental payments, interest imposition, and disallowance u/s 40(a)(ia).
ITAT Delhi’s ruling in Amtech Engineers vs. ITO clarifies that TDS is not applicable under section 194C for casual labor expenses in road construction and crane hiring.
