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1. 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...

2. TDS u/s 194A - TDS on deemed dividend - loan advanced by the assessee company to the other group companies - Even if, the appellant company hold 100% shares in these...

3. Non deduction of TDS on distributed chit dividends to subscribers - the assessee is not liable to deduct TDS under Sec. 194A - AT

4. TDS u/s 194A - TDS on the interest component of the compensation paid by insurance company - Tribunal has taken note of the fact that the TDS deducted by the petitioner...

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

6. TDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of TDS or not - Provisions of section 194A has no application to...

7. 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...

8. Levy of GST - activity of maintaining the facilities at the layout from the funds collected from the members of the Society - Taxable as supply of service - The amount...

9. Insurance company deducted TDS on interest payable to claimant u/s 194 whereas the TDS was not required to be deducted - Claimant is entitled to received full amount of...

10. Addition u/s 69A - chit fund investment - the CIT(A) observed that being govt. employee, the assessee is not permitted to enter in chit fund. Even before us, the ld. AR...

11. TDS u/s 194A - Disallowance u/s.40(a)(ia) - non-deduction of tax at source on interest paid to some of the members, which were held to be not legal members - whether...

12. TDS on dividend / premium on chit fund – Interest u/s 2(28) - he payment to the subscribers of a chit towards dividend does not partake the character of interest - No...

13. TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -...

14. TDS u/s 194A - Associate Members of Co-operative Society - the assessee is able to collect deposit from them and also lend the money to them. Hence, we are of the view...

15. Taxability of trust - liability to deduct TDS u/s 194A - receipt of interest income - it is evident that whole of their income was exempt u/s 10(25) and 10(23AAA) of the...