Disallowance of TDS recoverable written off - AO directed to ...

Income Tax

April 10, 2020

Disallowance of TDS recoverable written off - AO directed to verify that initially the assessee recognized the total invoice amount and subsequently, identified the bad debt with reference to the deficit payment by the party and the amount under TDS certificate issued - If both the conditions are satisfied, claim to be allowed bad debt - AT

View Source

← Previous Next →

Disallowance of TDS recoverable written off - AO directed to ...

Income Tax

April 10, 2020

You may also like:

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

Disallowance of loss on Joint Venture in USA which was written off during the year by the appellant - AO directed to delete the additions.

RTI - Appellant has sought total Income Tax dues written off in last five years, year-wise - There is no reason why this information should not be placed in public domain - CIC

Allowability of capital loss as well as the right of deferred tax assets - Disallowance of capital expenditure debited to the profit and loss account - whether CIT-A...

Disallowance of tax credit / service tax written off - disallowance made by the AO for the refund of input service tax written off - Prior period item - When the input...

Disallowance towards ‘Project Development cost written off’ by the assessee - year of deductibility - As the assessee found the project to be lost and decided to write...

Disallowance of amount written off on account of bad intercorporate deposits (ICD) - even if a part of debt is offered to tax, Section 36(2)(i) of the Act, stands satisfied - HC

Writing off of arrears of Central Excise, Service Tax and Customs duty - Constitution of Committees to advise the authority for writing off of arrears-reg - Circular

Disallowance of service tax written off - the assessee could not utilized the input tax credit on service tax paid for rent and at the end of year such amount was...

Deduction U/s 80P - principles of mutuality - identity between contributor and participant - AO directed to verifying as to the rights, roles , entitlements , duties and...

Quick Updates: