TDS on provisions made at the end of the year - adhoc provision ...

Income Tax

June 4, 2015

TDS on provisions made at the end of the year - adhoc provision so made was reversed in the succeeding year in which actual expenses were booked under specific heads and TDS compliance was also made - Assessee cannot be treated as in default - AT

View Source

← Previous Next →

TDS on provisions made at the end of the year - adhoc provision ...

Income Tax

June 4, 2015

You may also like:

Addition u/s 40(a)(ia) - Non-deduction of TDS - year end provisions was made by assessee in respect of expenses - As regards to the claim of the assessee that in...

Year-end Provision – assessee had made certain provisions for expenses at the end of the year for which deduction of tax at source has not been made - There is a...

TDS liability on year end provisions of expenses - Assessee in default u/s 201(1) - non-deduction of TDS on provision for expenses made at the end of the year u/s 194C,...

Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

Disallowance on account of provision for expenses made under normal provisions of the Act as well as in the computation of book profits u/s.115JB - The assessee company...

Proceedings u/s 201(1) - not deducting TDS on the year-end provision - Therefore there is a sufficient and reasonable cause for not deducting TDS on the year-end...

MAT Computation - computing book profits u/s.115JB - Provision for expenses - All these expenses are in the nature of regular business expenses incurred by the assessee...

Adhoc disallowance made on account of expenses under the heard vehicle maintenance, interest on car loan, telephone expenses, travelling expenses and depreciation on car...

Provision against SABAH forward contract as the order was cancelled beyond the year ending - Incurring of loss in a succeeding year is something quite different from...

Disallowance of the year end provision - non deduction of TDS - mere passing of the book entries, which are reversed on the 1st day of the subsequent year, would not...

Quick Updates: