#section 195
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526 articlesIncome Tax

Income Tax
TDS u/s. 195 not attracted on salary paid outside India towards staff hired outside India
Income Tax

Income Tax
No addition u/s 69B as seized quantity of jewellery was under the Limit prescribed by Circular No. 1916
Income Tax

Income Tax
CBDT Circular Cannot Override Statutory Provisions by Prescribing Limitation Period Absent in Income Tax Act
Income Tax

Income Tax
No TDS on Payments to Non-Residents for Social Media Ads: Karnataka HC
Income Tax

Income Tax
Section 264 Revision Accepted: Suo Moto Disallowance Rectified
Income Tax

Income Tax
Reopening u/s. 148 after four years without failure to disclose material facts unsustainable
Income Tax

Income Tax
Discounting charges not interest for TDS & cannot be disallowed under Section 40(a)(i)
Income Tax

Income Tax
Transfer pricing disallowance as assessee failed to prove any benefit not justifiable: ITAT Bangalore
Income Tax

Income Tax
TDS not deductible on commission paid to foreign agents as no PE in India
Income Tax

Income Tax
No section 271-I Penalty for Non-Filing of Form 15CA/15CB on Import Payments
Income Tax

Income Tax
Ex-parte order set aside as non-production of documents before lower authorities duly explained
Income Tax

Income Tax
Condonation of 2564-Day Delay Allowed as No Undue Benefit from Not Appealing Assessment Order
Income Tax

Income Tax
No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment
Income Tax

Income Tax
