Non deduction of tax at source in respect of interest on ...

Income Tax

February 2, 2016

Non deduction of tax at source in respect of interest on debenture u/s 193 - Mere because of Provision made in the books of account as per Accounting Standards, where no income has accrued to or has been received by then debenture holders, TDS not required to be deducted - Assessee cannot be treated in default - AT

View Source

← Previous Next →

Non deduction of tax at source in respect of interest on ...

Income Tax

February 2, 2016

You may also like:

Levying interest u/s 234C - Advance tax - Non-deduction of TDS by the payer - The interest income received by the assessee from IOCL was liable for deduction of tax at...

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Addition u/s 40(a)(ia) - Non-deduction of TDS - year end provisions was made by assessee in respect of expenses - As regards to the claim of the assessee that in...

Disallowance of interest paid to Head Office - Non deduction of TDS - assessee submitted that Assessing Officer held that interest income is taxable under DTAA at 10% in...

Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

TDS u/s 193 - Non-deduction of TDS on the interest expenses incurred on deep discount bonds - If the assessee is not incurring any expense, the question of income in the...

Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) - the year-end provisions made by the assessee included “Commission payable to non-residents”, which is...

TDS u/s 193 - interest on debenture credited to comply with the mandatory requirements of law - requirement of TDS cannot be stretched to unreasonable levels when...

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

Deduction on municipal taxes – Income declared as income from other sources – claim of expenditure/deduction of actual payment made by the assessee in respect of the...

Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

Claim of Loss - Deduction u/s. 57 - Taxability of real income / net interest income - The Tribunal observed that the investment in perpetual debt instruments (PDIs) was...

TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not...

TDS liability on year end provisions of expenses - Assessee in default u/s 201(1) - non-deduction of TDS on provision for expenses made at the end of the year u/s 194C,...

Quick Updates: