TDS u/s 194C - Payment on account of freight expense - the ...

Case Laws Income Tax

April 12, 2021

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 out of and consequent of the first statutory obligation to not deduct TDS on receipt of PAN - merely because there is non-compliance on part of the assessee to furnish the prescribed information to the Revenue authorities, the same cannot lead to a conclusion that the assessee has not complied with the first statutory obligation. - AT

View Source

← Previous Next →

TDS u/s 194C - Payment on account of freight expense - the ...

Case Laws Income Tax

April 12, 2021

You may also like:

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 - payment of freight charges w/o deducting TDS - tripartite agreement - payment made to the Truck Operator Union (through the assessee company) - The ITAT...

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 - 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...

TDS on event management expenses - 194C or 194J - the payments were essentially for domestic ticketing, reimbursing hotel expenses, tour leaders’ expenses which were...

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...

Non deduction of TDS u/s 194C - Payment in pursuance of legal obligation, whether in the nature of contract - Held No - Not liable to TDS - AT

The High Court held that the capital grant subsidy or viability gap funding provided by the National Highways Authority of India (NHAI) to its Concessionaires for...

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...

TDS u/s 194J OR 194C - payment made to Chemtrol Engineers Ltd on account of AMC of mobile monitoring vans - section 194C is applicable in this case and not 194J - AT

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 of deduction claimed u/s 24(b) was rejected as the assessee was incurring interest expenditure for redevelopment of the house, and the CIT(A) rightly...

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

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...

TDS u/s 194C or 194J - payments made for supplying copies of final negative - TDS needs to be deducted under section 194C - AT

Quick Updates: