TDS u/s 194C - freight - non-furnishing of the PAN to the ...

Case Laws Income Tax

April 11, 2019

TDS u/s 194C - freight - non-furnishing of the PAN to the prescribed income tax authority within the prescribed time as per the provision of sub section 7 of the section 194C of the Act does not require to make the disallowance of the expenses

View Source

← Previous Next →

TDS u/s 194C - freight - non-furnishing of the PAN to the ...

Case Laws Income Tax

April 11, 2019

You may also like:

TDS u/s 194C - Payment on account of freight expense - the statutory obligation to furnish the information regarding receipt of PAN and non-deduction of TDS is a fall...

TDS liability on freight expenses u/s 194C - once the assessee is in receipt of PAN and has not deducted TDS, it has complied with the first statutory obligation cast...

TDS u/s 194C - Once the conditions of further proviso of section 194C(3) are satisfied, the liability of the payee to deduct tax at source would cease. The requirement...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Freight charges - disallwance u/s 40(a)(ia) - The requirement of payee to furnish details to the income tax authority in the prescribed form within prescribed time would...

TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

Disallowance u/s 40(a)(ia) - TDS u/s 194C - transport Operators furnish their PAN to the person responsible for making payments - non furnishing of details obtained in...

Income assessed in hands of Appellant as Representative Assessee. No credit for prepaid taxes availed by beneficiaries. JCIT(A) directed AO to verify claim of prepaid...

Misuse of PAN - Rival group has been using the same Permanent Account Number (PAN) - Under the Income Tax Act, 1961 only one Permanent Account Number is issued to an...

TDS u/s 194A - assessee in default for non-deduction of TDS - Onus upon the assessee to furnish the CA certificates that the payee has paid necessary taxes on income...

Rate of TDS - Non-availability of PAN - Benefit of treaty - in case of payments made to non-residents, the assessee was entitled to deduct taxes at source at the rates...

Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or...

TDS @ 20% on the foreign remittance u/s 206AA - absence of furnishing of Permanent Account Number (PAN) - Section 206AA of the Act does not override the provision of...

Revision u/s 263 - non-deduction of TDS on freight - failure to furnish Form 26Q - A perusal of the file of the ld. Pr. CIT reveals an “Office Note” appended to the...

Revision u/s 263 - Non deduction of tds u/s 194C - transportation charges - Merely because there is no compliance on the part of the assessee to furnish the prescribed...

Quick Updates: