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Income Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Penalty u/s. 271C - short deduction of TDS - Only demurrage ...

Income Tax

June 14, 2017

Penalty u/s. 271C - short deduction of TDS - Only demurrage charges were paid without any deduction of tax - the said payment was made for delay in lifting the goods and the same was of penal in nature which can be safely accepted as a reasonable case for non-deduction of tax at source - AT

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  1. Panelty U/s 271C - Short deduction of TDS - there was sufficient cause for short deduction of tax at source - No penalty in view of Section 273-B - HC

  2. 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

  3. 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...

  4. Penalty u/s 271C – reasonable cause - The assessees are partners in a firm – Both the assessees has paid interest to firm without deducting tax at source - No penalty - AT

  5. Penalty u/s 271C - Short deduction of tax at source (TDS) in respect of Brand fee paid - The argument of the assessee that short deduction does not cause loss to the...

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

  7. TDS liability - no disallowance could be made u/s 40(a)(ia) for short deduction of tax at source - AT

  8. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

  9. 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

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

 

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