TDS - reversal of provision made - later TDS deducted on actual ...

Income Tax

October 3, 2015

TDS - reversal of provision made - later TDS deducted on actual basis - C AO was also not correct in levying interest up to the date of order while accepting that the amounts provided were reversed in later year and TDS was made on actual claims made in that year. - AT

View Source

← Previous Next →

TDS - reversal of provision made - later TDS deducted on actual ...

Income Tax

October 3, 2015

You may also like:

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

Penalty under section 271C - Only because the assessee before the Tribunal had accepted her liability for deduction of tax at source, cannot be the sole basis for...

Interest earned on income-tax refund - AO directed to levy the tax on the interest of income-tax refund at 15% on gross basis.

TDS u/s 195 - withholding tax deducted at source (TDS) - Considering that the nature of these proceedings is confined to withholding of tax, and that the financial year...

Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

TDS u/s 194A - Short deduction of tax /default in tax deduction on interest paid on FDR’s/KDR’s - the CBDT had clarified that on account of the Core Branch Banking...

Assessee in default - TDS u/s 194A - interest paid/credited to its customers - Interest other than interest on securities - In order to treat a person as assessee in...

TDS u/s 194A - interest income paid to a company carrying on a business of insurance need not deduct tax at source. - AT

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,...

Co-operative society carrying on banking business need not to deduct tax at source u/s 194A in respect of the interest paid to members on deposits - AT

Quick Updates: