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1. TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

2. TDS u/s 194C - works contract - existence of contract - We do not agree with the contention of the assessee that there is no written contract or oral contract with the...

3. Addition u/s 40(a)(ia) - non-deduction of TDS - the assessee cannot comply the provisions of chapter XVII of the Act with respect to the expenses claimed on provisional...

4. TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is...

5. TDS u/s 194C - addition u/s 40(a)(ia) - TDS on labour charges - payments made to the labour through maistries cannot be construed as a contract between the assessee and...

6. TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court...

7. TDS - the labour contract given by the assessee is in the nature of separate contract of work and assessee was not liable to deduct TDS under the provisions of section 194C - AT

8. TDS u/s 194C - non-deduction of tax on "Ride Charges" by OLA - there is no contract/ sub-contract between the assessee and the Driver under which the Driver provides any...

9. TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

10. TDS u/s 194C - nature of composite contract - supply contract or works contract - supply of main plant at Chandrapur TPS extension project - Held as supply contract not...

11. TDS u/s 194C OR 194J - assessee entered into a Contract with a consortium - Whether contract can be segregated to attract TDS? - the dominant purpose of the Contract is...

12. TDS u/s 194C - Disallowance of freight expenses - No TDS was deducted - the AO has noted that a separate truck was engaged in almost all cases of transportation,...

13. Disallowance u/s. 40a(ia) - TDS - 'works' contract or contract of sale - the predominant object underlying the transaction of receiving the T-shirts and making the...

14. TDS u/s 194C - tds on water charges paid - there is no markup in procuring and supplying water by the assessee to his clients and, therefore, the contention put forth by...

15. TDS u/s 194C - Disallowance u/s 40(a)(ia) - when the amount in question was paid by the assessee to the concerned 3 persons at the fixed rate on monthly basis for the...