TDS u/s 194A(3)(ix) - TDS on accrued interest on the ...

Case Laws Income Tax

September 8, 2023

TDS u/s 194A(3)(ix) - TDS on accrued interest on the compensation amount - compensation and interest thereupon awarded by Motor Accident Claims Tribunal, by no stretch of imagination, can be said to be ‘income’ rather same being ‘damages’ granted by court on account of injury or death in accidental cases, cannot be subjected to TDS u/s 194A - HC

View Source

← Previous Next →

TDS u/s 194A(3)(ix) - TDS on accrued interest on the ...

Case Laws Income Tax

September 8, 2023

You may also like:

TDS on interest arising from Motor Accidents Claim - Validity of the order of the Motor Accidents Claims Tribunal issuing directions to refund by the Insurance Company...

TDS u/s 194A - TDS Laibility in respect of hypothetical interest income - Entitlement of interest accruing on the FDs to the petitioner would be dependant on the result...

TDS liability u/s 194A - Interest received on compensation for agricultural land - Award of Compensation - It is infact an enhanced compensation - No TDS liability.

TDS u/s 194A - Interest - GNOIDA - Amounts which are payable towards interest on the payment of lump sum lease premium, in terms of the Lease which are covered by...

TDS u/s 194A on Interest accrued on Compensation awarded under the Motor Vehicle Act - Interest for the period from the date of the Claim Petition till passing of the...

Rectification of mistake u/s 154 - TDS u/s 194A - interest income of NOIDA to be eligible to exemption under Section 194A(3)(iii)(f) - CIT(A) has wrongly exercised his...

TDS – payment of interest is made to a Corporation established by a State Act – notified institution u/s 194A(3)(iii)(f) - Sec. 194A(1) not applicable - AT

TDS u/s 194A - It is abundantly clear that the interest paid or accrued on the Term Deposit Accounts under Saving Bank Account of JKSRRDA was the money belonging to the...

TDS u/s 194A - Interest received on Compensation received under MV Act - the interest granted on compensation or enhanced compensation awarded by MACT or this Court from...

TDS u/s 194A - interest on enhanced compensation cannot be taxed all in a lump sum as having accrued on the date on which the Court passes order for enhanced...

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...

TDS liability - Factoring/discounting charges cannot be treated as interest for the purpose of 194A - HC

Benefit of exemption u/s 194A(3)(iii)(a) on interest by the CO-OPERATIVE BANK to the Primary Agricultural Credit Societies - in the case of deposits made by the...

TDS on the enhanced amount compensation - TDS is only liable to be deducted on the enhanced amount and not on interest. - HC

TDS u/s 194A - non-deduction of TDS on account of interest paid to the Jammu Development Authority [JDA] - the assessee was under no obligation to deduct TDS on interest...

Quick Updates: