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1. Non deposit of TDS by employer - credit of TDS denied - recovery from employee for default in TDS deposits - The petitioner having accepted the salary after deduction of...

2. 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...

3. Denial of TDS credit - non-deposit by employer - the Revenue in terms of Section 205 of the Act, is restrained from enforcing any tax recovery against the assessee...

4. Levy of GST - payment of notice pay by an employee to the applicant employer in lieu of notice period, under clause 5(e) of Schedule II of CGST Act - GST is not...

5. TDS u/s 195 r.w.s. 192 - salary costs of a seconded employee - The employees in their capacity as employees of the assessee had to control and supervise the activities...

6. Rectification of mistake u/s 154 - salary income - denying the HRA Exemption claimed u/s 10(13) - taxing the perquisites value twice - Without rejecting the Form No. 16...

7. Denial of TDS credit - employer of the assessee has not deposited TDS after deducting the same from the salary paid to the assessee - Based on this precedent, the...

8. TDS u/s 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to...

9. Supply of service or not - bus transportation facility provided to the employees - perquisites provided by the ‘employer’ to the ‘employee’ in terms of contractual...

10. Man Power Recruitment and Supply Agency Service - reverse charge mechanism (RCM) - the appellants have issued Form-16 series to the said employees as their employer and...

11. TDS u/s 195 - secondment agreement for an employee - the assessee for all practical purposes has to be treated as employer of the seconded employees. There is no...

12. TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government...

13. Supply or not - nominal amount of recoveries made by the Applicant from the employees who are provided food in the factory canteen - The ruling emphasized the principle...

14. Maintainability of appeal - ITAT dismissed the appeal on the ground of low tax effect being less than 10 lakhs - Board Circular No.21/2015 - Determination of tax effect...

15. Whether “Tax Payments“ by employer on behalf of Employee be considered as a taxable Perquisite further liable to tax - Taxes paid by the employer on behalf of the...