TDS u/s 194A - Interest paid on term deposits to its members by ...

Case Laws Income Tax

January 20, 2015

TDS u/s 194A - Interest paid on term deposits to its members by the Co-op bank - , when there is a specific provision, general provision cannot be applied in the case of the assessee otherwise the provision of section 194A (viia) will become redundant. - assessee liable to deduct TDS - AT

View Source

← Previous Next →

TDS u/s 194A - Interest paid on term deposits to its members by ...

Case Laws Income Tax

January 20, 2015

You may also like:

TDS u/s 194A - It is abundantly clear that the interest paid or accrued on the Term Deposit Accounts under Saving Bank Account of JKSRRDA was the money belonging to the...

TDS u/s 194A - non-deduction of TDS on account of interest paid to the Jammu Development Authority [JDA] - the assessee was under no obligation to deduct TDS on interest...

Disallowance u/s 40(a)(i) - TDS u/s 195 OR 194A - interest paid to its Banker for import of certain goods from a supplier in USA - Section 194A shall not apply in case,...

TDS u/s 194A - disallowance u/s 40(a)(ia) - interest paid on term deposits to the members by assessee Co-operative bank - The appellant Co-operative Bank was not under...

TDS u/s 194A - a cooperative bank was not required to deduct tax from the payment of interest on time deposits of its members paid or credited before 1st June 2015 - HC

The case involves TDS issues u/s 194A, 194H, and 194J concerning surplus interest retained by NBFCs. The assessee, a bank, purchased loans from NBFCs with a tripartite...

Levy of late filing fee u/s. 234E - Due to certain technical error committed (incorrect interchanging of PAN numbers of buyer and seller in online filing of Statement...

Benefit of exemption u/s 194A(3)(iii)(a) on interest by the CO-OPERATIVE BANK to the Primary Agricultural Credit Societies - in the case of deposits made by the...

Doctrine of mutuality - Interest earned on the bank deposits by clubs - Deposit of surplus funds by the appellant Clubs by way of bank deposits in various banks - the...

TDS liability - Factoring/discounting charges cannot be treated as interest for the purpose of 194A - HC

TDS liability on Bank guarantee commission u/s 194A - Assessee in present case paid commission to bank not as an agent - there was no need to deduct TDS on the Bank...

TDS u/s 194A - interest paid to various members of the Society - No doubt, by the Finance Act, 2015 which entered into force with effect from 01.06.2015, clause (v) of...

TDS u/s 194A - processing charges (upfront fee) paid for taking loan from bank - Since, the assessee could not justify the payments without deduction of tax with...

TDS on interest on late payment of bills - interest was paid for the delayed payment of the bills which is outside the purview of the provisions of section 194A - AT

TDS u/s 194A - Interest - GNOIDA - Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by...

Quick Updates: