Home Highlights April 2013 Year 2013 This

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1. Deduction of 10% of the amount awarded to the award-holder as TDS and payment of the balance amount to the award-holder - Arrears of salary and interest - award-debtor,...

2. Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax...

3. Validity of refund order - Failure to get Certificate of Export in time - the revisional authority passed an order assessing the tax liability of the appellant/writ...

4. Service tax liability on Indian Railways – Whether issuance of SCN in the name of Divisional Railway Manager is valid as competent party - Held no - AT

5. The High Court held that the Income Tax authorities have the power to seek interim custody of currency notes seized and produced before the jurisdictional magistrate or...

6. TDS u/s 195 - applicability of TDS - incidence of tax unless the recipient of income has a tax liability in respect of such payments, the person making the payment...

7. Works contract service - scope of the term Railways - stand of the tax authorities that the admitted exception of ‘railways’ was restricted to activities engaged in...

8. Guidelines for Deductions and Payments of TDS by the DDOs Of State Government Authorities under GST.

9. Refund claim - illegal deduction and recovery from the contractors - The Railways had made a deduction on the ground that it is a works contract; which are negatived....

10. Sections 132B, 140A, 153A and 234B of the Income Tax Act, 1961 were analyzed regarding adjustment of seized cash against tax liability. The appellants claimed that cash...

11. The liability u/s 201(1) for TDS on provisions in books of accounts was disputed by the assessee, arguing that the provisions were reversed in a subsequent year and TDS...

12. Power of Tribunal to enhance the tax liability - The Tribunal is an independent adjudicatory authority having jurisdiction to determine the liability to pay tax. Under...

13. The High Court held that the appellate authority erred in enhancing the tax liability payable by the appellant/assessee in an appeal filed by the assessee without...

14. Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

15. Implementation of Tax Deduction at Source (TDS) under GST