Home Highlights May 2013 Year 2013 This

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1. Dishonour of cheque - vicarious liability - liability of group companies - liability common Directors of the group, namely, Right Choice Group of Companies - Lifting of...

2. TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

3. SVLDRS - amount paid as pre-deposit and/or deposit during enquiry, investigation or audit is required to be deducted after extending the relief available - the action of...

4. Addition u/s 40(a)(ia) - TDS u/s 194C - Freight charges paid - Liability for deducting tax at source for payments made to individual contractors above the monetary...

5. Liabilities can be deducted on pro-rata basis under W.T. Act - AT

6. TDS on salary - Liability to deduct TDS on medical allowance – The liability of the person deducting tax at source cannot be greater than the liability of the person on...

7. Deduction of 10% of the amount awarded to the award-holder as TDS and payment of the balance amount to the award-holder - Arrears of salary and interest - award-debtor,...

8. TDS u/s 195 - addition u/s 40(a)(i) - Since, there was clear law by the decision of Hon'ble Supreme Court, the assessee has made payment without deducting tax at source....

9. Liability for payment of arrears of salary - As a certain liability for the impugned assessment year. The assessee company can make provision for the certain liability...

10. Return of TDS amount deducted u/s 194A on award passed under motor insurance act - This application is allowed and the Registry is directed to release the amount...

11. Liability to deduct tax at source u/s 194LA or u/s 194IA - payments of compensation for acquisition of land - income is exempted in the hands of recipients - No TDS liability - HC

12. Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax...

13. Disallowance u/s 40(a)(ia) - Failure to deduct TDS - whether the scope is limited “payable” and not to the amount “already paid” - the expression "payable" is...

14. Payment of commission to non-resident agents – Liability to deduct TDS – Question of law not challenged before Tribunal - merely because amount is more, that by itself...

15. Default in not depositing the TDS amount, as deducted, with the government - The High court underscored the mandatory nature of issuing TDS certificates or ensuring the...