#TDS
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4,244 articlesIncome Tax
Income Tax
No disallowance of interest expenditure u/s. 40(a)(ia) for non furnishing form 15G / form 15H
Income Tax
Income Tax
TDS on Salary needs to be deducted only at the time of making such payment
Income Tax
Income Tax
Interest on delayed payment of TDS not penal in nature & allowable expense
Income Tax
Income Tax
Distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195
Income Tax
Income Tax
TDS not deductible as reimbursement to member companies by PII doesn’t qualify as fee for technical service
Income Tax
Income Tax
TDS deductible on interest payment by Co-Op bank to Minors & Unregistered Firms
Income Tax
Income Tax
Jointly owned Property- Section 194IA TDS not applicable if Consideration for Property not exceeds Rs. 50 lacs
Income Tax
Income Tax
Expenditure incurred between setting up & commencement of business is duly allowable
Income Tax
Income Tax
Warehouse Charges paid without TDS deduction disallowable u/s 40(a)(ia)
Income Tax
Income Tax
AO cannot Levy Late Fee under section 234E for period Prior to 01.06.2015
Income Tax
Income Tax
FTS service not taxable in India in absence of PE as FTS clause doesn’t exist in India-UAE tax treaty
Income Tax
Income Tax
Violation of section 194C(7) doesn’t attract disallowance u/s 40(a)(ia) as section 194C(6) duly complied
Income Tax
Income Tax
Section 272A(2) penalty not leviable on or after 1st Day of July, 2012
Income Tax
Income Tax
