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1. Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

2. Sections 132B, 140A, 153A and 234B of the Income Tax Act, 1961 were analyzed regarding adjustment of seized cash against tax liability. The appellants claimed that cash...

3. Non deduction of TDS on payment to non-resident - disallowance u/s 40(a)(i) - a similar payment to a resident does not result in disallowance in the event of non...

4. TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

5. Warehousing charges paid to C&F agents - whether were in the nature of commission liable for deduction of tax @ 10% u/s 194H or as ‘rent’ liable for deduction of tax @...

6. TDS u/s 192 - Liability of tax deduction at source from the salary paid to teachers who are nuns or priests of the religious congregations - Chargeability to tax is not...

7. Liability to pay interest u/s 234B - In the light of legal position as it existed for the relevant Assessment Years prior to insertion of proviso to Section 209(1) of...

8. No doubt, if the person (payer) who had to make payments to the non-resident had defaulted in deducting the tax at source from such payments, the non- resident is not...

9. Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

10. TDS u/s 194H - non deduction of tds - genuineness of the transaction - a desperate attempt has been made by the AO to characterize the payments made by the Assessee to...

11. Non-payment of tax for Assessment Years 2005-06 and 2006-07 - Liability to pay interest u/s 234B. Prior to the insertion of proviso to Section 209(1), if the payer...

12. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

13. Addition u/s 40(a)(ia) - non deduction of tds - payments to non-resident for purchase of software prior to 15.10.2011 cannot be disallowed u/s.40(a)(ia) of the Act for...

14. Unexplained money u/s 69A read with Section 115BBE(1) - no explanation regarding source of cash deposit in savings account - case selected for limited scrutiny, thus...

15. TDS u/s 194H - Commission payment made to NPCI - the payment made to NFS could not be considered as commission or brokerage liable for deduction at source.