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 September 2015 Year 2015 This

Credit of tax deducted at source u/s 199 denied - mismatch - AO ...

Income Tax

September 2, 2015

Credit of tax deducted at source u/s 199 denied - mismatch - AO directed to verify whether any credit of the TDS has been allowed in the hands of other person or not. If it has been not allowed, then the credit of this amount should be given in the hands of the assessee - AT

View Source

 


 

You may also like:

  1. Credit for tax deducted at source for the purposes of section 199 - Rule 37BA of the Income-tax Rules, 1962 - As amended

  2. Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

  3. Disallowing credit for tax deducted at source - section 199 read with Rule 37BA(2) - Merely because the assessee’s wife did not furnish declaration to the bank in terms...

  4. Addition on account of difference in TDS receipts - AO directed to re-compute the income of the assessee in accordance with cash system of accounting, which is the...

  5. Denial of credit of tax deducted at source - Income not offered to tax - The Appellant has placed on record, separate ledger account maintained showing receipts from...

  6. DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016 - Clause 199 provides for Declaration of tax payable - Determination of tax, interest and penalty that is payable under the scheme.

  7. Disallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the rectification application was filed beyond the permissible time...

  8. Reversal of input tax credit - n cases of mismatch, as per the Circular, the Assessing Officers are directed to enclose full particulars, invoice-wise, either in printed...

  9. Refund of taxes TDS - Tax Credit u/s 199 - Defective ROI filled - PAN of a non existing entity (amalgamated) used for filing ROI - when ld AO has assessed income of the...

  10. Denial of Refund of excess tax deducted by source - Revenue directed to refund the excess amount with simple interest at the rate of 9% - HC

 

Quick Updates:Latest Updates