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1. Addition u/s 40A(3) - Payments made otherwise than by an account payee cheque - It is admitted case of assessee that to one of the parties even payments were made by...

2. TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

3. TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

4. TDS U/S 194J - TDS on payment to hospitals for rendering medical services to policy holders under various health insurance policies issued by several insurers - TDS...

5. TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT

6. 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...

7. Transfer of funds by assessee from its Indian bank account to its own foreign bank account does not attract TDS obligations u/s 195, as the provisions mandate TDS...

8. TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT

9. TDS u/s 194J - purchase and sale of rights in satellite and movies - the payments made would fall within the definition of “royalty“ - TDS to be deducted u/s 194J - AT

10. Exemption u/s 11 - Registration u/s 12AA - to grant registration the objects of the assessee society is to be examined - to run the medical shop inside the hospital is...

11. Non-deduction of TDS on transaction charges on payment made to Stock Exchanges - transaction charges are in the nature of payments made for facilities provided by the...

12. Royalty u/s 9(1)(vi) - TDS u/s 195 - Assessee sells its products mainly through online marketing. - In the instant case, the recipients, i.e, M/s Facebook and Rocket...

13. TDS u/s 194I or 194J - payment made by the assessee to M/s. Sify Ltd. towards internet charges - the said amendment was made by Finance Act, 2012 w.r.e.f. 01.6.1976....

14. TDS u/s 194C - payments made by the assessee to its affiliates - Payment towards face value of the meal vouchers to the affiliates - The entire scheme relating to...

15. TDS u/s 194J - roaming charges paid by it to other service providers - the payments made for interconnection are not fees for rendering any technical services as...