Income Tax : The Income-tax Act mandates TDS on specified payments because tax collection is intended to occur at the source of income generati...
Income Tax : Taxpayers are advised to wait until departmental records are fully updated before filing AY 2026-27 returns. Filing too early may ...
Income Tax : The amendment explicitly includes manpower supply services under contractual provisions, making 1–2% TDS applicable instead of 1...
Income Tax : ITAT rulings clarify that deduction of tax under Section 194J does not automatically classify income as professional income under ...
Income Tax : Businesses are seeking a cap on dividend taxation for resident shareholders to address double taxation concerns. The proposal aim...
Income Tax : From October 2024, payments under Section 194J (professional fees) will be excluded from TDS under Section 194C (payments to contr...
Income Tax : Following is the summary of Suggestion /representation on behalf of the taxpayers/professionals in connection with the Direct tax ...
Income Tax : A representation is been made to CBDT Chairman by leading accounting and CA Organisations of India and it is been requested that...
Income Tax : It is suggested that the TDS limit for payment of professional or technical fees under section 194J may be increased from Rs. 3000...
Income Tax : On the issue of retrospective amendment, Union Finance Minister, Shri Pranab Mukherjee has said that he had given a commitment in ...
Income Tax : ITAT Delhi held legal services are not FTS under Section 9(1)(vii) and directed partner-wise DTAA examination. FTS addition was de...
Income Tax : Delhi High Court held the ITAT failed to properly examine the ‘make available’ test for secondment payments, set aside its ord...
Income Tax : The ITAT Chandigarh held that no TDS was deductible where professional fees paid to each payee were below the statutory threshold....
Income Tax : The ITAT Hyderabad held that payments made for Google AdWords constitute advertising contracts under Section 194C and not fees for...
Income Tax : The dispute concerned deduction of CSR expenditure incurred before Explanation 2 to section 37(1) became applicable. The ITAT held...
Income Tax : Law Relating to Tax Deduction at Source (TDS) on payments by broadcasters or television channels to production houses for product...
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...
The Bombay High Court ruled on a hospital’s TDS obligations for consultant doctors and equipment maintenance contracts, upholding the professional status of doctors while remanding the AMC issue.
Indian freelancers, consultants, and creators face tax scrutiny over TDS mismatches and the use of presumptive taxation provisions. Learn about the compliance challenges.
Bombay High Court ruled on TDS for Nanavati Hospital. It confirmed doctors are independent professionals, but remanded the AMC matter for re-evaluation.
The ITAT Cuttack ruled that additions cannot be made for completed assessments without incriminating material found during a search, upholding the principle from the Abhisar Buildwell case.
ITAT Jaipur held that TDS u/s. 194J of the Income Tax Act doesn’t apply to payment made by liquor company towards brand under the head ‘Franchise Expenses’ since the same is not in nature of ‘royalty’ or ‘Fees for Technical Services’. Accordingly, appeal of revenue dismissed.
Uttarakhand High Court held that Section 40(a)(ia) of the Income Tax Act, 1961 cannot be made applicable to short deduction of tax at source and the disallowance made was rightly directed to be deleted. Accordingly, writ of revenue dismissed.
Mumbai ITAT has remanded a case involving TDS on charter plane payments, instructing the tax officer to re-examine the transaction nature and payee’s tax compliance.
ITAT Delhi held that order rejecting of application in Form No. 10 for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act without verifying the seminar and conference expenses and also TDS deduction by donor cannot be sustained. Accordingly, order set aside to the file of CIT(E) for fresh order.
ITAT Mumbai held that payments for roaming charges, being for automated services, do not fall under ambit of TDS provisions under Section 194C or 194J of Act.
Section 194J of the Income Tax Act mandates Tax Deducted at Source (TDS) by certain payers on payments made to residents for professional services, technical services, royalty, director’s remuneration, and non-compete fees.
