When the Commissioner of Income Tax (TDS) is of the view that no ...

Income Tax

February 12, 2015

When the Commissioner of Income Tax (TDS) is of the view that no TDS need be made on these living allowances paid to the Russian experts, the question of sustaining, the disallowance u/s 40(a)(ia) does not arise. - AT

View Source

← Previous Next →

When the Commissioner of Income Tax (TDS) is of the view that no ...

Income Tax

February 12, 2015

You may also like:

Taxability of Living allowance granted to employees deputed abroad - Since living allowance is not taxable in India. Therefore, assessee cannot claim tax credit in...

Income taxable in India - royalty receipts - copyright - Light to broadcast “Live events” - when the agreements clearly bifurcate the consideration paid towards Live and...

Living allowance received in USA is not taxable in India, therefore, assessees are entitled for exemption u/s 10(14)(i) - assessees would become entitled to get tax...

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...

Final Report on General Anti Avoidance Rules (GAAR) in Income-tax Act, 1961 Expert Committee (2012)

TDS u/s 194I - Transit Rent payable by the developer/ builder as Hardship Allowance / Rehabilitation Allowance / Displacement Allowance - Hardship due to dispossession -...

Scope of salary for the purpose of TDS – the conveyance allowance is clearly taxable under the head 'Salary' - conveyance allowance paid cannot be excluded from salary,...

Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

Accrual of income – claim of credit for the tax deducted (TDS) does not make the assessee “bound” to pay tax on the receipts, unless such receipts constitute income in...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

Correct head of income - transactions of dealing in shares - The Appellate Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision regarding two key issues....

Disallowance of education cess on income tax and dividend distribution tax u/s 40(a)(ii) - Assessee has fairly conceded that as per amendment vide Finance Act, 2022...

Exemption from tax under Section 115-O - Tax on distributed profit / Dividend Tax - Once it is held that the amount distributed or paid by Petitioner by way of dividend...

Salary - perquisite - exempted living allowance u/s 10(14) - there was no evidence on record to establish that the living allowance was paid to the assessees in...

Quick Updates: