TDS u/s 194C - disallowance u/s 40(a)(ia) - Payments to ...

April 27, 2020

Case Laws Income Tax AT

TDS u/s 194C - disallowance u/s 40(a)(ia) - Payments to contractors - Though the substitution in section 40 has been made effective with effect from 01.04.2015, in our view, the benefit of the amendment should be given to the assessee either by directing the Assessing Officer to confirm from the cab owners, as to whether the said parties have deposited the tax or not and further or restrict the addition to 30% of the disallowance. - AT

View Source

← Previous Next →

TDS u/s 194C - disallowance u/s 40(a)(ia) - Payments to ...

April 27, 2020

Case Laws Income Tax AT

You may also like:

TDS u/s 194C - payment to harvesters/transporters - the payments made by the assessee were not made on behalf of the farmers, in such scenario, there is a strict...

Addition u/s 40(a)(ia) - Non deduction of TDS u/s.194C - Payments made to labour contractors for casual labor through single voucher - TDS not required to be deducted - AT

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...

TDS u/s 194C - Non deduction of TDS on payments to shipping companies and CFS Agents - Addition u/s 40(a)(ia) - payments made by the assessee to shipping companies/CFS...

Short deduction of TDS - Disallowance u/s 40(a)(ia) - payment to sub-contractors - default u/s. 201 - where tax was deductable u/s. 194J but was actually deducted u/s....

TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

Disallowance u/s 40(a)(ia) - Sub contractor - Non deduction of TDS under Section 194C - hiring charges - tippers and excavators- AT

TDS u/s 194C - Addition u/s 40(a)(ia) - if assessee complies with the provision of section 194(6), no disallowance u/s. 40(a)(ia) is permissible even though there is...

Addition u/s. 40(a)(ia) - assessee's failure to deduct TDS on Labour Contract Expenses - Sub-contractor No. 4 & 5 have not filed their return of income, so there is no...

TDS u/s 194B or 194BB - disallowance in respect of payment of stake money u/s 40(a)(ia) -'stake money' is not liable to TDS u/s 194B of the Act. - we also hold that...

TDS u/s 194C - addition u/s 40(a)(ia) - assessee JV had assigned the work allotted to its member companies - payments made towards subcontract without deducting tds -...

TDS u/s 194H or 192 - addition u/s 40(a)(ia) - Non-deduction of TDS on payment of commission to directors - appellant considered payment as salary and deducted TDS u/s...

Disallowance u/s 40(a)(ia) - Failure to Deduct TDS - Assessee has not disclosed the freight receipts from the Exporters and the net freight payment made which is covered...

Disallowance of depreciation on computer software u/s 40(a)(ia) - assessee had purchased software but had not deducted TDS u/s 194J of the Act on the payment for its...

TDS u/s 194A OR 194C - short deduction of TDS - compensation paid by the assessee for breach of contract u/s.40(a)(ia) - If at all there is shortfall in TDS deducted by...

Quick Updates: