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1. Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

2. Interest liability - Default u/s 201(1A) and interest u/s 201(1A) - delay of 1 day - Corporation Bank Website was not working on 07.11.2016 - The reason stated by the...

3. Levy of interest u/s. 201(1A) - period of interest liability - TDS demand was deleted on ground that deductees/parties have reflected the receipts in their income -...

4. Levy of interest u/s 201(1A) - bonafide belief - Non deduction of TDS on perquisite - unlike Section 221 of the Act, Section 201 (1A) of the Act is not hedged in by any...

5. Demand u/s 201(1) with interest u/s 201(1A) - non deduction of TDS on the interest paid to HUDCO - minor delay in submitting the declaration that the payee (HUDCO) has...

6. Levy of interest u/s 201(1A) - failure to deduct TDS u/s 194J - payments made by the assessee herein have been included in the income of the deductees and taxes paid...

7. Demand on Interest on delayed payment of TDS - The interest u/s. 201(1A) since it is to be calculated from the date on which tax is to be deducted and being mandatory,...

8. Levy of interest under sec. 201(1A) - non deduction of tds u/s 192 - Liability to interest arises only, when such tax was deductible u/s 192(3) and not u/s 192(1) -...

9. 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...

10. Refund of interest u/s 201(1A) - Any payment of TDS by the deductor in respect of payment made to deductee-petitioner will entitle the deductee to get back such TDS with...

11. Applicability of TDS provisions in respect of provision for expenses made at the end of the year - Merely because the assessee had voluntarily disallowed the expenses...

12. Levy of interest u/s 201(1A) - online payment of TDS on 7th of the following month - In the online Tax Accounting System (OLTAS), the date of remittance was shown as 8th...

13. Interest on late payment of TDS u/s 201(1A) - computation of period as "per month or part of the month" - British calendar months or otherwise - identical language in...

14. Interest u/s 201(1A) - delay in deposit of TDS - month is a period of 30 days OR British Calendar Month - for purpose of computation of interest payable u/s 201(1A)(ii)...

15. The ITAT held that expenses claimed u/s 57(iii) lacked nexus with interest income earned on fixed deposits. The interest expenditure was for liquidation expenses, not...