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 July 2015 Year 2015 This

Disallowance u/s 40(a)(ia) - Non deduction of TDS - ...

Income Tax

July 10, 2015

Disallowance u/s 40(a)(ia) - Non deduction of TDS - reimbursement of expenses do not consist the income of the recipient and the payments are not governed by the provisions of section 194C of the Act - AT

View Source

 


 

You may also like:

  1. 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

  2. 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...

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

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

  5. 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

  6. 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

  7. 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

  8. Addition u/s 40(a)(ia) - non-deduction of TDS - the assessee cannot comply the provisions of chapter XVII of the Act with respect to the expenses claimed on provisional...

  9. Disallowance u/s 40(a)(ia) - TDS - Non deposition / submission of Form 15H / 15G is not a ground to disallow expense u/s 40(a)(ia) - AT

  10. 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....

 

Quick Updates:Latest Updates