Disallowance due to non deduction of TDS - Tribunal [2012 (4) ...

Case Laws Income Tax

August 10, 2013

Disallowance due to non deduction of TDS - Tribunal [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] held that the provisions of section 40(a)(ia) applies only to that expenditure which is payable as of 31st March and not to the expenditure which has already been paid during the year itself - Decision of Tribunal stayed - HC

View Source

← Previous Next →

Disallowance due to non deduction of TDS - Tribunal [2012 (4) ...

Case Laws Income Tax

August 10, 2013

You may also like:

Disallowance u/s 40(a)(ia) - TDS - the decision of the Tribunal in the case of M/s. Merilyn Shipping & Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), does...

Disallowance of expenses u/s.40(a)(ia) - Non deduction of TDS u/s 195 - at the time of payment made by the assessee to non-residents, there was an ambiguity in the...

The assessee company made payments for IT service charges to a foreign entity without deducting tax at source (TDS) u/s 195. The Assessing Officer treated these expenses...

The Income Tax Appellate Tribunal (ITAT) has adjudicated on various issues concerning deductions u/ss 80IA(4), 14A, and 35D. Regarding Section 80IA(4) deduction, the...

Disallowance of commission paid to foreign agents - The Tribunal upheld the disallowance of commission expenses to both domestic and non-resident companies due to the...

Penalty u/s 271(1)(c) was imposed for disallowance of depreciation on non-compete fees. The CIT(A) relied on Sharp Business System [2012 (11) TMI 324 - Delhi High...

Foreign Exchange Management (Guarantees) (Amendment) Regulations, 2012 – Amendment in Regulations 2 And 4 - Notification

The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign...

The Income Tax Appellate Tribunal considered whether an assessee can claim deduction under Chapter VI-A of the Income Tax Act, 1961 for the first time in the return...

Belated payment of GST after due date of filing return u/s 139(1) - disallowance u/s 43B - assessee's failure to discharge statutory dues by actual payment within due...

The Appellate Tribunal addressed issues u/s 40(a)(ia)/43B regarding disallowance for provisions made for unfinished work claimed as expenditure. CIT (A) upheld AO's...

Disallowance of write off of tax deducted at source (TDS) - non–allowance of TDS credit to the assessee due to non–receipt of TDS certificates amounts to loss of income...

TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

Claim of deduction u/s 10A / 10AA on Disallowance made u/s 40(a)(ia) due to non deduction of TDS - Business Development Commission paid to its US based Associated...

Deduction u/s 80IA(4) - Disallowance of project facility expenses - Revenue expenses or Capital expenditure - Appellant was engaged in infrastructure development and...

Quick Updates: