Tds on penalty amount - whether the Penalty Amount payable ...

Case Laws Income Tax

December 12, 2015

Tds on penalty amount - whether the Penalty Amount payable pursuant to the Final Judgment/Decree of the US Court and paid to the Government of USA/US Court would be liable to tax deduction at source under the provisions of the Income-tax Act, 1961? - Held No - AAR

View Source

← Previous Next →

Tds on penalty amount - whether the Penalty Amount payable ...

Case Laws Income Tax

December 12, 2015

You may also like:

Taxability of Settlement amount - TDS u/s 195 - The settlement amount payable/paid by Satyam under the stipulation to the QSF pursuant to the judgment and final approval...

Long-term capital gains - receipts by the assessee as per the consent decree passed by the Hon”ble Bombay High Court - suit for specific performance of the Agreement to...

Taxability on the Settlement Amount payable under the Stipulation pursuant to the judgment and Final approval of the US Court - applicant is required to deduct...

Penalty - non-payment of Service tax on TDS amount deducted - case of appellant is that they had mistakenly believed that since the amount was already deposited with the...

The High Court ruled that security interests over assets of a corporate debtor to secure amounts due under a judgment or decree must give way to the provisions of the...

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,...

Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

This appears to be a legal document providing details and schedules related to the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV), which aims to settle direct tax...

TDS cannot be deducted by the respondent on amounts awarded in favor of the petitioner, a non-resident individual, by an arbitral award under execution. The High Court...

Valuation - inclusion of TDS amount - import of services - the TDS amount paid to the Income Tax department by the appellant from his own account cannot form part of the...

Penalty u/s 221 - failure to deposit the TDS amount with the Govt. - In fact, a clear finding has been recorded by the tribunal that question of financial stringency...

Refund of service tax - Period of limitation - Relevant Date - Refund application filed after the favorable decision of Appellate Authority - Explanation B in Clause (5)...

Initiation of CIRP - Decree Holder - Financial Creditor - the debt in this case arising out of a decree, is a Financial Debt. - Section 3(11) of the Code defines debt as...

Refund claim - rejection on the ground of limitation - duty becomes refundable “as a consequence of” judgment, decree etc. - the judgment, decree etc. need not be...

Imposition of penalty - delay in deposit of TDS - The Railways should have been conscious of its statutory obligations - penalty reduced to 05% of TDS amount.

Quick Updates: