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1. 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

2. 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...

3. TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

4. TDS u/s 194A - a cooperative bank was not required to deduct tax from the payment of interest on time deposits of its members paid or credited before 1st June 2015 - HC

5. TDS - Supply of printed tobacco packing material was a sale and could not be considered as a ‘works contract’ and tax was not required to be deducted u/s 194C - AT

6. 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...

7. TDS u/s 194C - Composite contract - tax was required to be deducted only from that labour portion of the contract - no TDS on material portion - HC

8. No TDS required to be deducted from the payment made to any corporation whose income is exempt under section 10(26BBB) since their income is anyway exempt - Circular

9. 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

10. TDS on Subscription for e-magazine/journal - no TDS was required to be deducted as the payment was for a subscription of financial e-magazine - AT