Home Highlights August 2012 Year 2012 This

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1. TDS u/s 194J - Non deduction of tds - No demand visualized u/s 201 of the Act should be enforced after the tax deductor had satisfied the officer in-charge of TDS that...

2. Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an...

3. Disallowance u/s.40(a)(i) - India USA DTAA - based on proceedings u/s.201(1)/(1A) for default in non-deduction of TDS - once in appellate order in respect of proceedings...

4. TDS u/s 195 - Demand u/s 201(1) and interest charged u/s 201(1A) - the year-end provisions made by the assessee included “Commission payable to non-residents”, which is...

5. Levy of FBT 115WE or TDS liability u/s 192 - it is not open for it to take a contrarian stand, as it apparently does inasmuch as it admits to neither – the tax liability...

6. Short deduction of tds - It is settled position of law that a short deduction of tax at source, by itself does not result in a legally sustainable demand under sec....

7. Deduction of interest on late deposit of TDS under Section 37(1) - payment of interest on late deposit of tax deduction at source by the assessee leviable u/s 201 (1A)...

8. TDS u/s 195 - assessee has purchased shrink wrap software or off-shelf software, which is copyrighted article and not purchased any copyright and hence the same is not...

9. TDS liability u/s 195 - transfer of immovable property by the non-residents to resident - all the three non-residents have filed their return of income in India for the...

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

11. Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

12. Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at...

13. Addition u/s 40(a)(ia) - Default u/s 201 - non deduction of TDS on freight paid during the year - the freight and cartage charges paid to the transporters are subject to...

14. Levy of penalty u/s 271C - non deduction of tds - payees of incomes had declared the payments in their income tax return and that is why order u/s 201(1) has not been...

15. Assessee in Default u/s 201(1)/201(1A) - non deduction of TDS on payment of external development charges (EDC) to Haryana Urban Development Authority (HUDA) - appellant...