#Section 197
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66 articlesIncome Tax
Income Tax
Petitioner Must Deposit Compounding Charge; Apportionment to Be Considered by Secretary, Rural Works Department
Income Tax
Income Tax
Delhi HC quashes order denying Lufthansa Cargo’s ‘nil’ TDS certificate
Income Tax
Income Tax
Survey Findings of One Year Cannot Be Applied to Other Years: Delhi HC
Income Tax
Income Tax
Delhi HC directs issuance of Nil tax deduction certificate to SFDC Ireland
Income Tax
Income Tax
Is entity having ‘Permanent Establishment’ was a fact-specific issue to be determined separately for different tax periods
Income Tax
Income Tax
Addition set aside as satisfaction note required for invoking section 153C invalid
Income Tax
Income Tax
Pending Tax Demand not Justify Section 197 Lower TDS application Rejection
Income Tax
Income Tax
AO Can’t Reject Section 197 Application Summarily: Patna HC
Income Tax
Income Tax
Budget 2024: Extended Lower TDS Deduction/ TCS Collection Scope
Income Tax
Income Tax
Taxability of secondment receipts: ITAT deletes Section 271(1)(c) & 270A Penalty
Income Tax
Income Tax
Voluntary Compensation in lieu of ESOP Not Part of Salary: Delhi HC in Flipkart-Phonepe Case
Income Tax
Income Tax
Section 197 Certificate for Income Tax deduction at lower rate
Income Tax
Income Tax
TDS was correctly deducted by Hindustan Lever, rules Orissa HC in challenge by Works Contractor for ‘Wheel’, ‘Surf Excel’ and ‘Domex’ Production
Income Tax
Income Tax
