Revision u/s 263 - non deduction of TDS - opinion of the ...

Income Tax

January 7, 2017

Revision u/s 263 - non deduction of TDS - opinion of the departmental authorities on applicability of section 194J to payment of bandwidth charges are also different - the assessment order cannot be held to be erroneous and prejudicial to the interests of revenue - AT

View Source

← Previous Next →

Revision u/s 263 - non deduction of TDS - opinion of the ...

Income Tax

January 7, 2017

You may also like:

TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

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

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

Non deduction of TDS on payment for professional fees as towards directors salary - Unless employee employer relationship exists, no TDS u/s 194J before 1.7.2012 - AT

Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

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

Revision u/s 263 - Disallowance u/s 40(a)(ia) on non deduction of TDS - The Tribunal found that the Principal Commissioner had incorrectly invoked section 263 as the...

Payments to overseas subsidiary towards sub contracting charges will not be liable for deduction of tax at source u/s 195 as there is no income chargeable to tax in India - AAR

Revision u/s 263 - Deduction u/s 80IC - Since, AO had not expressed any view in that behalf as is discernible from the assessment order, revision order sustained.

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

Quick Updates: