Non deduction of TDS on such lease rental payment and interest ...

Case Laws Income Tax

December 16, 2019

Non deduction of TDS on such lease rental payment and interest to the Noida Authority - assessee-in-default - if such tax and interest are not paid by the NOIDA, the assessee cannot be exonerated from the liability u/s 201(1) and 201(1A).

View Source

← Previous Next →

Non deduction of TDS on such lease rental payment and interest ...

Case Laws Income Tax

December 16, 2019

You may also like:

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...

When assessee allotted plot by Noida Authorities, entered agreement to sell on 07.02.2003 receiving Rs. 4,50,000/-, remaining Rs. 4,76,000/- paid to Noida Authorities as...

Nature of expenses - Allowability of Penal Interest paid to NOIDA - CIT(A) correctly allowed the assessee to capitalize the interest paid by the assessee to Noida...

TDS u/s 194I and 194A - non deduction of TDS payment to New Okhla Industrial Development Authority (“NOIDA”) on account of lease rent and on account of interest on lease...

TDS u/s 194A - non deduction of tds on payment of interest on FDRs to Gr. Noida Authority,a statutory authority constituted and 100% owned by UP State Government - No...

Cancellation of lease deed by NOIDA did not confer the Corporate Debtor the status of a tenant holding over within Section 116 of the Transfer of Property Act, 1882....

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...

TDS u/s 194I - Levy of interest u/s 201(1A) - lease rent paid to Noida authority - If the said interest has already been paid by the NOIDA, no recovery can be made from...

Guidelines for Deductions and Payments of TDS by the DDOs Of State Government Authorities under GST.

Levy of penalty u/s 271C - non deduction of tds on payment of lease rent to Noida Authority u/s 194I - Since assessee failed to prove its bonafide through any relevant...

TDS u/s 195 - non deduction of TDS on leasing charges paid to the non-resident company - In view of the DTAA, lease rental received by M/s Crono Containers Ltd, from the...

TDS disallowance u/s 40(a)(i) for non-deduction on overseas payments towards patent fees, reimbursement of official fees and professional fees, treating such payments as...

Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

Disallowance of Professional fees paid to non-residents - Non deduction of TDS u/s 195 - the assessee cannot be expected to deduct TDS on payment made to non-residents...

The liability u/s 201(1) for TDS on provisions in books of accounts was disputed by the assessee, arguing that the provisions were reversed in a subsequent year and TDS...

Quick Updates: