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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Disallowance u/s.40(a)(ia) due to no TDS - View taken by the ...

Income Tax

April 4, 2015

Disallowance u/s.40(a)(ia) due to no TDS - View taken by the Special Bench of this Tribunal in Merilyn Shipping & Transport stands rejected by the judgement of Hon’ble Gujarat High Court in the case of CIT vs. Sikandar Khan N.Tunvar - disallowance confirmed - AT

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  1. TDS liability - no disallowance could be made u/s 40(a)(ia) for short deduction of tax at source - AT

  2. Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  3. Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC

  4. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

  5. Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at source due to difference in opinion - no disallowance could be made by invoking provisions of section...

  6. Disallowance u/s 40(a)(ia) - TDS - the decision of the Tribunal in the case of M/s. Merilyn Shipping & Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), does...

  7. TDS u/s 194C - Deduction u/s 40(a)(ia) - the expenditure incurred under the head ‘freight charges’ are not liable for disallowance u/s 40(a)(ia)

  8. Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT

  9. Disallowance u/s 40(a)(ia) - as the deduction of tax at source by the assessee was unfeasible, representing an impossibility – the order deleting the disallowance u/s....

  10. Claim of deduction u/s 10A / 10AA on Disallowance made u/s 40(a)(ia) due to non deduction of TDS - Business Development Commission paid to its US based Associated...

 

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