TDS u/s 192 - payment of remuneration - No deduction at source ...

Salary Payments Unpaid: No TDS u/s 192; Assessing Officer Wrong to Add u/s 40(a)(ia.

March 28, 2023

Case Laws Income Tax AT

TDS u/s 192 - payment of remuneration - No deduction at source is contemplated u/s 192 in cases where a payment towards salary has accrued but is not made - AO was not justified in making addition u/s 40(a)(ia) - AT

View Source

← Previous Next →

TDS u/s 192 - payment of remuneration - No deduction at source ...

Salary Payments Unpaid: No TDS u/s 192; Assessing Officer Wrong to Add u/s 40(a)(ia.

March 28, 2023

Case Laws Income Tax AT

You may also like:

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) on payment of salary - TDS u/s 192B - in Section 40(a)(ia), the word “Salary” have not been incorporated - no disallowance

Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

TDS u/s 194H OR 192 - Disallowance u/s 40(a)(i) - Payment of commission to the Directors - TDS is liable to be deducted u/s 192 only at the time of making payment and...

ITAT addressed multiple issues regarding an IT company's tax assessment. The Tribunal left open the determination of whether the assessee operates as a KPO or software...

TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not deducted on pigmy deposits commission - the authorities below could not have treated the payment made by...

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...

Salary paid to an accountant at Rs. 12,000 per month is not liable for tax deduction at source u/s 194J as it is a salary expenditure, not payment towards professional...

TDS u/s 195 - disallowance u/s 40(a)(i) - The Tribunal cited precedents and legal provisions to establish that disallowance under Section 40(a)(i) can only be made when...

TDS u/s 192 - reimbursement of salary to the Member of Joint Venture (AOP) - the provisions of sec. 40(ba) shall not apply to the payment given to M/s ITDCL, since 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...

Disallowance u/s 40(a)(ia) - TDS u/s 194I or 194C - where tax is deducted by the assessee, even under bonafide wrong impression, under wrong provisions of TDS, the...

The ITAT, an Appellate Tribunal, considered a case involving the revision u/s 263 for non-deduction of tax at source on salary and commission payments. The CIT argued...

Non deduction of TDS u/s 195 - CIT(A) has rightly observed that the assessing officer has invoked section 40(a)(ia) in respect of payments made to foreign nationals. For...

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...

Quick Updates: