#Section 194IA
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164 articlesIncome Tax
Income Tax
No TDS Liability as Buyer’s Share Below ₹50 Lakh: ITAT Clarifies Section 194-IA Scope
Income Tax
Income Tax
Reassessment Upheld Due to Undisclosed Capital Gains on Registered Sale Deed: ITAT Mumbai
Income Tax
Income Tax
Reassessment Quashed – Notice U/s 148A(b) Invalid for Granting Less Than Mandatory 7 Days to Reply
Income Tax
Income Tax
ITAT Bangalore: CIT(A) Cannot Dismiss Appeal for Non-Prosecution Without Deciding on Merits
Income Tax
Income Tax
TDS Demand Quashed: No Proof of Cash Payment; Section 194-IA Liability Not Automatic
Income Tax
Income Tax
Loose Excel Sheet With Wrong Seller Name Can’t Justify On-Money Addition
Income Tax
Income Tax
ITAT Deletes ₹2.5 Cr Addition After Verifying Loan Trail; Penalty u/s 271(1)(c) Reconsidered
Income Tax
Income Tax
No Section 194-IA TDS Needed as Payment to Each Co-Owner Below ₹50 Lakh, So 234E Levy Set Aside
Income Tax
Income Tax
Section 194-IA TDS Not Triggered for Partial Ownership Below ₹50 Lakh
Income Tax
Income Tax
No Enquiry? No! AO Did His Job – ITAT Quashes 263 for Mere ‘Inadequate Enquiry’ Allegation
Income Tax
Income Tax
No penalty u/s. 271D in absence of violation of section 269SS
Income Tax
Income Tax
TDS on Sale of Immovable Property: How to Remove 20% Demand
Income Tax
Income Tax
No exemption from TDS u/s 194IA on Factory Land, Income Tax demand u/s 201 and 201(1A) was upheld
Income Tax
Income Tax
