Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Non deduction of TDS u/s 194C - Payment in pursuance of legal ...

Income Tax

June 16, 2015

Non deduction of TDS u/s 194C - Payment in pursuance of legal obligation, whether in the nature of contract - Held No - Not liable to TDS - AT

View Source

 


 

You may also like:

  1. 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

  2. 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

  3. Concept of mutuality - mere deduction of tax at source by person making the payment in our humble understanding, cannot lead to the conclusion that receipt was taxable...

  4. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

  5. Addition u/s 40(a)(ia) - non deduction of tds - payments to non-resident for purchase of software prior to 15.10.2011 cannot be disallowed u/s.40(a)(ia) of the Act for...

  6. 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...

  7. The amount of discount offered to prepaid distributor was in nature of commission and liable to tax deduction at source under Section 194H - AT

  8. Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

  9. Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

  10. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

 

Quick Updates:Latest Updates