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Income Tax - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

TDS liability - ITAT was not required to decide whether the ...

Income Tax

August 26, 2015

TDS liability - ITAT was not required to decide whether the amount paid was liable to be deducted u/Sec. 194J or 194C but whether on non-deduction of TDS, penalty was leviable u/Sec. 271C of the Act or not - ITAT to re-adjudicate the matter - HC

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  2. Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes...

  3. Assessee Society is not liable to deduct tax at source on account of payments made to the truck owners who are also members of the society - Sec. 194C

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  5. Addition u/s 40(a)(ia) - Non deduction of TDS u/s.194C - Payments made to labour contractors for casual labor through single voucher - TDS not required to be deducted - AT

  6. Non deduction of TDS on distributed chit dividends to subscribers - the assessee is not liable to deduct TDS under Sec. 194A - AT

  7. TDS - Section 194C requires the person responsible for paying the money and it does not requires to deduct tax by the person who is liable to make money - AT

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

  10. Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT

 

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