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1. Assessee which is a co-operative society carrying on banking business when it pays interest income to a member both on time deposits and on deposits other than time...

2. TDS u/s 194A - interest income paid to a company carrying on a business of insurance need not deduct tax at source. - AT

3. TDS u/s 194A - It is abundantly clear that the interest paid or accrued on the Term Deposit Accounts under Saving Bank Account of JKSRRDA was the money belonging to the...

4. Benefit of exemption u/s 194A(3)(iii)(a) on interest by the CO-OPERATIVE BANK to the Primary Agricultural Credit Societies - in the case of deposits made by the...

5. TDS u/s 194J - deduct tax at source on payments made to hospitals - With reference to Section 35AD(8)(C), 44AA and 80-IB, it cannot be inferred that the hospitals carry...

6. Liability to deduct tax at source u/s 194A on interest paid to NOIDA - payment of interest by banks to the State Industrial Development Authorities does not require any...

7. Liability to deduct tax at source as required u/s. 194A - Tribunal was not right in holding that appellants-assessees were liable to deduct tax at source as required...

8. TDS u/s 194H - assessee is not required to deduct tax at source under section 194H of the Act in respect of bank guarantee commission/charges paid to banks.- AT

9. Allowability of deduction u/s 80P(2)(d) for interest income from deposits/investments in a cooperative bank by a cooperative society. The assessee, a cooperative society...

10. 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...

11. Investment of surplus fund by a coop society, no deduction u/s 80P – Supreme Court

12. Disallowing credit for tax deducted at source - section 199 read with Rule 37BA(2) - Merely because the assessee’s wife did not furnish declaration to the bank in terms...

13. TDS liability on Bank guarantee commission u/s 194A - Assessee in present case paid commission to bank not as an agent - there was no need to deduct TDS on the Bank...

14. Assessee Society is not liable to deduct tax at source on account of payments made to the truck owners who are also members of the society - Sec. 194C

15. 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...