Home Highlights December 2017 Year 2017 This

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1. ST – repair & maintenance Service – sales tax / VAT paid on material – deduction allowed

2. 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

3. 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...

4. Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax...

5. TDS u/s 194C or 194I - default u/s. 201(1) - short deduction of TDS - Payment of common area maintenance charges (CAM charges) - the payments made towards CAM charges...

6. Disallowance of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of...

7. Tax Deduction at Source (TDS) on purchase of goods - FINANCE Bill, 2021

8. Implementation of Tax Deduction at Source (TDS) under GST

9. Deduction of tax at source (TDS) on Software - Notification

10. 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...

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

12. Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on...

13. TDS u/s 195 - royalty payments or not - Consideration for advertisement is paid to the overseas bank account of Non-resident - the payments made by the assessee the...

14. Addition u/s 40(a)(ia) - Non-deduction of TDS - year end provisions was made by assessee in respect of expenses - As regards to the claim of the assessee that in...

15. Non deduction of TDS on account of Contractual Payments to the Gunman paid - there would be no requirement for tax deduction at source from payment made to corporations...