Liability of TDS - Whether the applicant being a cooperative ...

Rajasthan Co-op Society Exempt from TDS Obligations, Not Registered Under Societies Registration Act 1860.

July 17, 2019

Case Laws GST AAR

Liability of TDS - Whether the applicant being a cooperative society registered under the Rajasthan Co-operative Societies Act, 1965 - Not liable to TDS since, applicant is not established under Societies Registration Act, 1860

View Source

← Previous Next →

Liability of TDS - Whether the applicant being a cooperative ...

Rajasthan Co-op Society Exempt from TDS Obligations, Not Registered Under Societies Registration Act 1860.

July 17, 2019

Case Laws GST AAR

You may also like:

Cooperative bank appealed against TDS obligations on interest payments to cooperative societies and a temple trust. ITAT held that under Sec 194A(3)(v), cooperative...

Exemption from TDS on the interest income received - The terms of the notification itself show that a society like the petitioner which is registered under the...

Applicability of TDS under GST law - Whether the same is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975...

Revision u/s 263 - AO treated assessee taxpayer as a “cooperative society” registered u/sec.2(19) - The Revenue argues that the assessee is not a "cooperative society"...

Taxability of amount received for specific purpose - Revenue Authorities have not disputed the contributions received but denied the exemption only due to the fact that...

Exemption u/s 11 - applicant society has been established and registered abroad under the religious educational and charitable institution Act of 1861 in Australia and...

TDS u/s 194A - interest on deposits paid in excess of ₹ 10,000/- to its members - assessee is a cooperative society registered as a cooperative bank and is also...

Exemption u/s 11 - application of income - Donation to another society - Merely because PSESA was not registered u/s 12A of the Act for the year under consideration that...

The HC held that a Society registered under the Andhra Pradesh Societies Registration Act, 2001 does not qualify as an 'Association of Persons' u/s 94(1) of the...

Deductibility of interest income from investments u/s 80P(2)(a)(i) of the Income Tax Act for a primary agricultural credit cooperative society. The key points are: The...

TDS on payment of society - there is no contract between the society and the assessee as there is a pure relation of member of the society – the assessee was not liable...

Allowability of deduction u/s 80P(2)(d) for interest income from deposits/investments in a cooperative bank by a cooperative society. The assessee, a cooperative society...

Deduction u/s 80P(2)(a) is allowed for a cooperative society earning interest and dividend income from deposits with a Delhi State Cooperative Bank registered under the...

The High Court considered the applicability of the Right to Information Act, 2005 to a cooperative society registered under the Tamil Nadu Co-operative Societies Act. It...

Deduction u/s 80P - interest income received from parking its surplus funds with Co-operative Bank - interest would be eligible for claim of deduction under section...

Quick Updates: