Home Highlights February 2014 Year 2014 This

You may also like:

1. TDS u/s 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to...

2. TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government...

3. TDS u/s 192 - Non deduction of TDS on uniform allowance and conveyance maintenance reimbursement expenditure (hereinafter referred to as “the CMRE“) - Non deduction of...

4. Short-deduction of TDS - interest u/s 201(1) OR 201(1A) - non-deduction of TDS u/s 194A OR 192 - Assessee also could not substantiate that the employees have spent the...

5. TDS u/s 192 - salary - conveyance allowance and additional conveyance allowance received by the DO of LIC was permissible deduction under Section 10(14)

6. 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 -...

7. TDS on salary u/s 192 – Where the assessee-company has no control in granting rebate to its employees in consumption of electricity, the rebate given to the employees...

8. TDS u/s 192 - pro-rate medical allowances given by the Employer to the employees - The company when ensured that such reimbursement was not in excess of actual...

9. TDS u/s 192 or 195 - salary and other allowances of expatriate employees - As perused the TDS certificates, Forms 15CA and 15CB, tax deducted by the assessee and all...

10. Assessee in Default u/s 201(1) - Failure to deduct tax at source (TDS u/s 192) - Exemption u/s 10(10AA) - The revenue’s case is KPTCL is not State Government but a...

11. TDS u/s 192 - exemption towards leave encashment - There is no reason for them to think that its estimate of employee’s income under the head “Salaries” was incorrect as...

12. TDS u/s 195 OR 192 - the payment made by the assessee towards reimbursement of expenses is in the nature of salary cost of the assigned employees subject to TDS u/s 192...

13. 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...

14. TDS u/s 192 - Gift coupons were given to employees - The salary of employees comes from the revenue of the PSU and when huge amount of TDS is made from regular salary,...

15. TDS u/s 192 - per-diem allowance paid to the employees - When the payment is made to meet the expenses incurred and when not taxable u/s 10(14) merely because the actual...