Home Highlights May 2016 Year 2016 This

You may also like:

1. TDS u/s 194A - TDS Laibility in respect of hypothetical interest income - Entitlement of interest accruing on the FDs to the petitioner would be dependant on the result...

2. TDS u/s 194A - NOIDA - composition of the Authority is statutorily provided by Section 3 of 1976 Act itself, hence, there is no denying that Authority has been...

3. Rectification of mistake u/s 154 - TDS u/s 194A - interest income of NOIDA to be eligible to exemption under Section 194A(3)(iii)(f) - CIT(A) has wrongly exercised his...

4. TDS u/s 194A - non deduction of tds on payment of interest on FDRs to Gr. Noida Authority,a statutory authority constituted and 100% owned by UP State Government - No...

5. TDS liability - Factoring/discounting charges cannot be treated as interest for the purpose of 194A - HC

6. TDS u/s 194A - non-deduction of TDS on account of interest paid to the Jammu Development Authority [JDA] - the assessee was under no obligation to deduct TDS on interest...

7. The case involves TDS issues u/s 194A, 194H, and 194J concerning surplus interest retained by NBFCs. The assessee, a bank, purchased loans from NBFCs with a tripartite...

8. TDS u/s 194A - disallowance of delayed payment charges - to be treated as interest for the purpose of TDS or not - Provisions of section 194A has no application to...

9. TDS u/s 194A - Interest - GNOIDA - Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by...

10. TDS u/s 194A on Interest - non deduction of TDS due to direct adjustment by the Kotak Mahindra Ltd. – interest and penalty set aside - AT

11. TDS u/s 194A(3)(ix) - TDS on accrued interest on the compensation amount - compensation and interest thereupon awarded by Motor Accident Claims Tribunal, by no stretch...

12. The ITAT, an Appellate Tribunal, addressed the issue of TDS u/s 194A. The case involved delay interest charged by a broker, treated as finance cost, without TDS...

13. The assessee, acting as a broker and intermediary, facilitated commodity transactions on the National Spot Exchange (NSEL) platform on behalf of clients. The...

14. TDS – payment of interest is made to a Corporation established by a State Act – notified institution u/s 194A(3)(iii)(f) - Sec. 194A(1) not applicable - AT

15. 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...