Search Results for Tag : Tax Deducted at Source

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#GST Rollout: Govt Defers TDS, TCS Under GST to Ensure Smooth Roll-out(27.06.2017)

Government has deferred implementation of Tax Deducted at Source (TDS) and Tax Collection Source (TCS) provisions as well as exempted from registratio.....

Tags : Government, Tax Deducted at Source, Tax Collection Source

ITAT, Delhi: No Liability to Deduct TDS on Payments Made by Lenskart to Facebook Ireland(07.04.2022)

Income Tax Appellate Tribunal, Delhi has upheld the order passed by Commissioner of Income Tax (Appeals) by deleting additions of over Rs. 67 Lakhs ma.....

Tags : Income Tax Appellate Tribunal, Sixty Seven Lakhs, Lenskart's, Tax Deducted at Source, Facebook, Ireland

AAAR, Maharashtra: No GST & TDS on Renting of Immovable Property to Social Justice Department(13.04.2022)

Appellate Authority of Advance Ruling, Maharashtra has observed that the renting of immovable property to the social justice department is exempt from.....

Tags : Appellate Authority of Advance Ruling, immovable property, social justice, Goods and Services Tax, Tax Deducted at Source

ITAT, Delhi: TDS u/s 194D Inapplicable to Reinsurance Commission(18.04.2022)

Income Tax Appellate Tribunal, Delhi has observed that the provisions of Tax Deducted at Source under section 194D of the Income Tax Act, 1961 is not.....

Tags : Income Tax Appellate Tribunal, Tax Deducted at Source, section 194D of the Income Tax Act, 1961

ITAT, Delhi: No TDS Required to be Deducted on Enhanced Compensation Under Land Acquisition Act(19.04.2022)

Income Tax Appellate Tribunal, Delhi has held that the interest on enhanced compensation awarded to land owners by the Court under Section 28 of the L.....

Tags : Income Tax Appellate Tribunal, enhanced compensation, Section 28 of the Land Acquisition Act, 1894, Tax Deducted at Source

ITAT, Ahmedabad: TDS on Car Hiring Charges Paid Above Rs. 1.8 Lakhs U/S 194I of Income Tax Act(20.04.2022)

Income Tax Appellate Tribunal, Ahmedabad has observed that charges of car hiring falls under the provision of section 194I of the Income Tax Act, 1961.....

Tags : Income Tax Appellate Tribunal, section 194I of the Income Tax Act, 1961, Rs. 1.8 lakhs, Tax Deducted at Source

ITAT, Chennai: No TDS on Advertisement Expenses Paid to Online Platforms(22.04.2022)

Income Tax Appellate Tribunal, Chennai, while granting relief to Matrimony.com, has held that Tax Deducted at Source shall not be paid on advertisemen.....

Tags : Income Tax Appellate Tribunal, Matrimony.com, Tax Deducted at Source, advertisement expenses, Facebook Ireland

ITAT, Bangalore: Subsidy Expenditure Does Not Attract TDS Provision(29.04.2022)

Income Tax Appellate Tribunal, Bangalore has ruled that subsidy expenditure not attracts Tax Deducted at Source provision and set asides the order dis.....

Tags : Income Tax Appellate Tribunal, Tax Deducted at Source, Section 40(a)(ia), Income Tax Act, 1961

Delhi HC: Enhancement of Compounding Charges on Subsequent Offences is Valid(10.05.2022)

Delhi High Court has upheld an order of the income tax department imposing enhanced compounding charges on subsequent applications for compounding of .....

Tags : Delhi High Court, income tax department, Tax Deducted at Source

Delhi HC: TDS on NRI Payments Has No Application U/S 195 of Income Tax Act(19.10.2022)

Delhi High Court has observed that the provision of Tax Deducted at Source on NRI payments under Section 195 of the Income Tax Act, 1961 (IT) has no a.....

Tags : Delhi High Court, NRI, Tax Deducted at Source

ITAT: 2% TDS Deductible On Common Area Maintenance Charges(25.01.2023)

Income Tax Appellate Tribunal (ITAT), Delhi has ruled that 2% Tax Deducted at Source (TDS) is deductible on common area maintenance charges. The court.....

Tags : Income Tax Appellate Tribunal, Tax Deducted at Source, maintenance, assessee