Home Highlights March 2012 Year 2012 This

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1. TDS credit - AO did not allow the TDS credit on the ground that the corresponding income of this TDS has not been offered to tax by the assessee as it was not received...

2. Claiming TDS credit whereas interest income was not recognized following cash basis of accounting - TDS amount deserves to be treated as income - but tds credit cannot...

3. Credit of TDS - consideration received for offshore supply of rolling stock, when no corresponding income has been offered for taxation by the assessee - The ITAT cited...

4. Short grant of TDS credit - CPC has denied the TDS credit on the ground that amount is not reflected in 26AS - when there such pressing circumstances and Revenue is...

5. TDS credit - vendor deposited the TDS with the PAN of the assessee wrongly instead of its sister concern - Assessee did not offer any income corresponding to TDS -...

6. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

7. Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

8. 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...

9. Denial of credit of TDS - corresponding income has not been offered to tax - TDS belongs of assessee or HUF - Revenue’s contention that the assessee instead of claiming...

10. TDS credit - Rule 37BA of the Rules - When to claim credit - the year of allowance of credit for TDS stands addressed by the clear language of the provisions itself-...

11. Revision u/s 264 - It is settled law that an assessee is liable to pay income tax only on the income that is chargeable under the Act. Merely because an assessee has...

12. TDS on interest arising from Motor Accidents Claim - Validity of the order of the Motor Accidents Claims Tribunal issuing directions to refund by the Insurance Company...

13. Denial of Tax Collected at Source (TCS) credit u/s 206C(1C) - denial of credit tantamount to confiscating assessee's tax for which corresponding income is included in...

14. Denying credit for tax deducted at source in the hands of company - income is credited to the bank account held in the name of one of the director, credit for TDS in...

15. Non Granting the refund of TDS credit - TDS which was not claimed in the return of income - belated claim of refund of the TDS - Power to condone the delay u/s 119(2)(b)...