#TDS
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4,244 articlesIncome Tax
Income Tax
Addition unsustainable as three ingredients engraved in section 68 proved
Income Tax
Income Tax
Q1 TDS/TCS Submission Deadline Extended to September 30, 2023 by CBDT
Income Tax
Income Tax
Direction by CIT(A) in excess of jurisdiction conferred by section 251 is untenable
Income Tax
Income Tax
Section 234E late fees not payable for any period prior to 01-06-2015
Income Tax
Income Tax
Deduction of unamortized brokerage claimed via revised return is allowable
Income Tax
Income Tax
Interest paid u/s 201(1A) on late payment of TDS is penal in nature
Income Tax
Income Tax
Trade discounts by newspaper company to advertising agency not liable to TDS
Income Tax
Income Tax
No Section 40(a)(ia) disallowance if recipient includes income from receipts of assessee in their ITR
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on reimbursement of mobilization and demobilization cost
Income Tax
Income Tax
Service tax amount cannot be included in gross receipt for Tax Audit u/s 44AD
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) justified on account of non-deduction of TDS
Income Tax
Income Tax
Revisionary order u/s 263 unsustainable as transaction accepted by AO post due application of mind
Income Tax
Income Tax
Deduction u/s 36(1)(va) denied on failure to deposit employee’s contribution before relevant due date
Income Tax
Income Tax
