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1. Scope of salary for the purpose of TDS – the conveyance allowance is clearly taxable under the head 'Salary' - conveyance allowance paid cannot be excluded from salary,...

2. Short-deduction of TDS - interest u/s 201(1) OR 201(1A) - non-deduction of TDS u/s 194A OR 192 - Assessee also could not substantiate that the employees have spent the...

3. TDS u/s 192 - TDS - Salary - reimbursement/ payments made to employees under the head of uniform allowance - Whether the employee is able to substantiate his claim to...

4. TDS u/s 192 - Non deduction of TDS on uniform allowance and conveyance maintenance reimbursement expenditure (hereinafter referred to as “the CMRE“) - Non deduction of...

5. TDS - u/s 194J and u/s 195 - payment by way of reimbursement to member companies, allowances paid to resident and non-resident personnel and payment to foreign agents -...

6. Value of perquisite - Conveyance allowance/additional conveyance allowance to be included in salary or not in the hands of DO of the LIC - expenditures have to be...

7. 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...

8. 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...

9. 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...

10. 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...

11. TDS u/s 192 - Gift coupons were given to employees - The salary of employees comes from the revenue of the PSU and when huge amount of TDS is made from regular salary,...

12. Remuneration (salary, allowances, commission on company profits) paid to directors of a company is not liable to service tax under reverse charge mechanism. The Income...

13. Levy of GST - Reverse Charge Mechanism - salary paid to Director of the company who is paid salary as per employment contract, after deduction of TDS as well as PF -...

14. 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...

15. Income accrued in India - Salary income - services rendered outside India - AO objected that evidence was not produced for receiving the foreign allowance outside India...