Karnataka HC: A Neighbour Cannot be Charged With Matrimonial Cruelty under Section 498A IPC  ||  Revisional Power U/S 25B(8) of Delhi Rent Control Act is Supervisory; HC Cannot Revisit Facts  ||  Poverty Cannot Bar Parole; Rajasthan HC Waives Surety For Indigent Life Convict, Sets Guidelines  ||  Delhi High Court: Late Payment of TDS Does Not Absolve Criminal Liability under the Income Tax Act  ||  NCLT Kochi: Avoidance Provisions under Insolvency Code Aim to Restore, Not Punish, Parties  ||  Bombay High Court: In IBC Cases, High Courts Lack Parallel Contempt Jurisdiction over the NCLT  ||  Supreme Court: Concluded Auction Cannot Be Cancelled Merely To Invite Higher Bids at a Later Stage  ||  SC: In Customs Classification, Statutory Tariff Headings and HSN Notes Prevail over Common Parlance  ||  SC: Under the Urban Land Ceiling Act, Notice U/S 10(5) Must be Served on the Person in Possession  ||  Supreme Court: Only Courts May Condone Delay; Tribunals Lack Power Unless Statute Allows    

Bombay High Court: TDS Not Applicable to Payment Made for Reimbursement of Costs - (14 Jun 2019)

DIRECT TAXATION

Bombay High Court has noted that the provisions of TDS would not be applicable to payments made for the reimbursement of costs. The Lower Tribunal had observed that disallowance under Section 40A of the Act was not justified since the Assessee had made payments for reimbursement of the cost and therefore, requirement of deducting tax at source did not arise.

Tags : BOMBAY HIGH COURT   TDS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved