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 June 2015 Year 2015 This

Non deduction of TDS on payments made on account of settlement ...


Stay Granted on TDS Demand for Provident Fund Withdrawals Pending Appeals Resolution by Commissioner of Income Tax (Appeals).

June 30, 2015

Case Laws     Income Tax     AT

Non deduction of TDS on payments made on account of settlement on withdrawal accumulated balance by the Provident Fund Organization - Keeping in view the interest of the employees as well as the spirit of CBDT Circulars and Instructions, we deem it fit case to grant the stay of demand till the disposal of the appeals before CIT(Appeals). - AT

View Source

 


 

You may also like:

  1. This notification from the Director General of Income Tax (Systems) specifies that Forms 42, 43, and 44 prescribed in Appendix-II of the Income Tax Rules 1962 shall be...

  2. Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an...

  3. Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

  4. The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

  5. Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss...

  6. Stay of recovery of dues, pending the appeal - When substantial rights of parties are involved, it is not open to the 1st respondent to (i) mention wrong facts while...

  7. Stay of demand - already recovered 38% of demand - appeals are pending since over 2 years - Departmental circulars also envisage stay pending appeal before the CIT(A),...

  8. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

  9. HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted,...

  10. Stay of recovery - appeal pending before CIT(A) - circular lays down 15%/20% of the disputed demand to be deposited for stay, by way of a general condition and does not...

  11. Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether...

  12. Delay in deposit made to the employees Provident fund and ESIC - such sums were not credited by the respective assessee to the employees 'accounts in the relevant fund...

  13. The ITAT held that a stay of demand can only be granted u/s 254(2A) subject to deposit of 20% of disputed demand or furnishing security. The Tribunal cannot violate...

  14. CBDT's clarification on instructions on Stay of Demand / Guidelines for stay of demand

  15. Seeking extension of stay already granted - the assessee is entitled for stay of demand even though it exceeds the period beyond the 365 days and we have already stated...

 

Quick Updates:Latest Updates