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 March 2017 Year 2017 This

TDS u/s 192 from salary - in the instant case it cannot be ...

Case Laws     Income Tax

March 15, 2017

TDS u/s 192 from salary - in the instant case it cannot be stated that assessee’s estimation is bonafide or honest estimation of salary income of its employees - AO had rightly passed the orders u/s. 201(1) and 201(1A) - AT

View Source

 


 

You may also like:

  1. TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

  2. TDS u/s 192 - non deduction of TDS on Cash medical benefit to employees - treating the assessee as, “assessee in default" - time limit for issue of notice u/s 201 - the...

  3. The Assessee claimed TDS credit on salary, but the employer did not reflect the TDS in Form 26AS or provide Form 16. The Assessee contended that even if the employer...

  4. TDS u/s 192 - leave fare concession [LFC] provided by the appellant to its employees - The estimation of income, in the hands of the employees under the head' income...

  5. Jurisdiction of the National Faceless Assessment Centre (NFAC) to change the "head" of Tax Deducted at Source (TDS) provision from "salary u/s 192" to "commission u/s...

  6. TDS u/s 192 or 195 - salary and other allowances of expatriate employees - As perused the TDS certificates, Forms 15CA and 15CB, tax deducted by the assessee and all...

  7. TDS u/s 192 or 195 - reimbursement of salary of employees seconded - The employees to whom the part salary were paid by Serco UK on behalf of the Assessee, have...

  8. TDS u/s 195 on payment of secondment cost - The assessee has reimbursed the salary cost of seconded employees on cost-to-cost basis without any profit element. The...

  9. TDS u/s 192 - commission paid to partner - considering the provisions of Explanation 2 to Section 15 of the Act which includes salary, bonus, commission or remuneration...

  10. TDS u/s 195 OR 192 - the payment made by the assessee towards reimbursement of expenses is in the nature of salary cost of the assigned employees subject to TDS u/s 192...

  11. TDS u/s 192 - The obligation of the Assessee u/s. 192 is only to make bonafide estimate of income of his employee under the head salaries. Such obligation cannot be...

  12. Reimbursement of salary paid to expatriate employees - assessee had already deducted TDS u/s 192 - The assessee was not liable to deduct TDS under section 194J on the...

  13. TDS u/s 192 - secondment agreement - Addition of payment/reimbursement of amount on account of salary, relocation and other related costs of expatriate employees - TDS...

  14. TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government...

  15. TDS u/s 194H or 192 - Non deduction of TDS on provision for commission for the Chairman and the Managing Director (CMD) of the Company - Section 192 of the said Act,...

 

Quick Updates:Latest Updates