Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Short credit of the tax deducted at source - Form 26AS is a ...

Case Laws     Income Tax

March 9, 2015

Short credit of the tax deducted at source - Form 26AS is a statement generated at the end of the Revenue, and the assessee cannot be in any manner held responsible for any discrepancy therein or for the non-matching of TDS reflected therein with the assessee's claim/s. - AT

View Source

 


 

You may also like:

  1. Credit of the tax deducted at source (TDS) as TDS deducted by the employer - mis-match of tax deducted u/s 192 and the amount reflected in Form 26AS - The Court...

  2. Revenue authorities cannot restrict tax deducted at source (TDS) credit based on assessee's original income tax return. When refund arises from appellate order,...

  3. Mismatch of credit of TDS due to non-payment of TDS - benefit of tax deducted at source by the employer - Non deposit of TDS by the employer - Reference of Section 205...

  4. The High Court ruled that when tax deducted at source (TDS) is not initially credited but the relevant certificate or Form 26AS is subsequently presented, the Assessing...

  5. Additions based on 26AS statement - undisclosed income - Petitioner has not made any complaint at any stage regarding any fictitious or wrong entries in the 26AS...

  6. Non-payment of service tax - manpower supply service - differences in the figures reflected in ST-3 Returns and in form 26AS - form 26AS is not a statutory document for...

  7. Denial of TDS credit - Credit deferred to next year - To rest the adjudication, it suffice to voice that, the combined reading of Section 199(3) r.w. Rule 37BA(3) makes...

  8. Denying credit for tax deducted at source in the hands of company - income is credited to the bank account held in the name of one of the director, credit for TDS in...

  9. Denial of TDS credit - TDS is not reflected in Form No. 26AS of the assessee - Credit of TDS which was not deductible - We find from updated Form 26AS of the assessee,...

  10. Levy of penalty u/s 272A(2)(k) - Belated filing of TDS return - On filing the belated returns/statements, Revenue has not suffered any loss because the tax deducted was...

  11. Denial of credit of TDS - the sub-contractor has not made any claim for being given credit for the tax deducted at source by the Government from the bills of the...

  12. Grant of credit for tax deducted at source u/s 195 and surcharge - Tribunal was right in holding that the advances which are once held to be not income, could not have...

  13. TDS Credit - claim on the deferred Revenue - Rule 37BA(3)(ii) provides that where tax has been deducted at source and paid to Central Government and income is...

  14. Unexplained Receipts shown in Form No. 26AS - By putting the onus on the assessee, the AO has grossly erred as the assessee is not responsible to explain the recipients...

  15. This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

 

Quick Updates:Latest Updates