Deduction of TDS on the amount paid and payable to the workmen - ...

Case Laws Income Tax

July 9, 2021

Deduction of TDS on the amount paid and payable to the workmen - Though it is referred as Voluntary Retirement Scheme, one has to see the object and intent behind it. When once a factual finding is given that it is a special package, a different view is not possible. We may note that the case on hand involves a chequered history with respect to the running of Industry qua rights of the workmen. - Therefore, this is not a case of voluntary retirement by the workmen, but, on the other hand, brought forth by contingency - No TDS liability - HC

View Source

← Previous Next →

Deduction of TDS on the amount paid and payable to the workmen - ...

Case Laws Income Tax

July 9, 2021

You may also like:

Valuation - inclusion of TDS amount - import of services - the TDS amount paid to the Income Tax department by the appellant from his own account cannot form part of the...

TDS u/s 194LA - compensation amount paid on account of acquisition of land - High Court concluded that, after looking at from any angle, as long as the award is made...

Refund - retrospective exemption - though it states that any amount deposited will not be refundable but, when no amount was legally payable on the basis of...

SVLDRS - The dispute revolves around whether 50% of the amount paid by the petitioner under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, should be...

The ITAT Delhi ruled on denial of deduction u/s 80G for donations made as part of CSR expenditure. The appellant suo-motu disallowed the donations u/s 37(1). The...

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...

Interest payable u/s 244A(1) - the matter is remanded to the CIT(A) to consider whether under explanation to Section 140A(1), it is stipulated where the amount paid by...

Valuation of service tax - inclusion of TDS paid u/s 195 - The Tribunal held that TDS paid under the Income Tax Act cannot be included in the gross value for the purpose...

Disallowance being amount of State Value Added Tax (VAT) paid for earlier years - Deduction u/s 80IB claimed - Assessee became liable to pay VAT for earlier years - The...

Disallowance on account of outstanding TDS payable - as such TDS deducted by the assessee is deemed to have been received by the recipient of the income and as such it...

Retirement compensation paid to workmen - the expenditure was incurred upon the closure of the business - must be allowed in its entirety in the year in which it is incurred - AT

Demand of TDS amount earlier deducted but returned later to the employees - Insurance company directed to pay/deposit amount deducted towards TDS - The poor workman, who...

Adjustment of amount of the duty demanded against the EOU unit - goods manufactured in EOU sold in DTA unit - The stand of respondent no.2 cannot be accepted that even...

Deduction u/s.80IC on the profits - gross total income - Going with the prescription of section 80A(2) of the Act, if the gross total income is more than the aggregate...

TDS u/s 194H - non deduction of TDS commission paid to Primary Agriculture Co-operative Society (PACS) The Tribunal analyzed guidelines issued by the State Government...

Quick Updates: