#Section 197
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71 articlesIncome Tax
Income Tax
Section 28 Interest Part of Compensation, Eligible for Section 10(37) Exemption: ITAT Rajkot
Income Tax
Income Tax
PF/ESI disallowance remanded; NBFC interest disallowance deleted by ITAT Pune
Income Tax
Income Tax
Offshore maintenance services not FIS under India-US DTAA: ITAT Delhi
Income Tax
Income Tax
TDS on Payments to Non-Residents & Lower/Nil Deduction Certificate (Sections 195 & 197)
Income Tax
Income Tax
Section 194B Online Gaming Threshold Applies Per Payment, Not Aggregate Winnings: ITAT Mumbai
Income Tax
Income Tax
Section 28 Land Acquisition Interest Exempt U/s. 10(37): ITAT Bangalore
Income Tax
Income Tax
Section 194A TDS Not Applicable on Non-Recourse Sale of Receivables: ITAT Chennai
Income Tax
Income Tax
ITAT Delhi Deletes IDS Addition as Income Was Taxed in Wrong Assessment Year
Income Tax
Income Tax
TDS Default Not Applicable as Section 197 Certificate Covers Entire Assessment Year
Income Tax
Income Tax
Application for NIL withholding tax rightly rejected since taxability matter pending before ITAT
Corporate Law
Corporate Law
Initiation of disciplinary proceedings not justifiable post discharge of officer in criminal court on same charge
Income Tax
Income Tax
TDS on Sale of Property by Resident and NRI Sellers
Income Tax
Income Tax
Section 197 Application Can’t Be Rejected Solely Due to Outstanding Tax Demand: SC
Income Tax
Income Tax
