Assessee in Default u/s 201(1) and 201(1A) - period of ...

Case Laws Income Tax

November 2, 2023

Assessee in Default u/s 201(1) and 201(1A) - period of limitation - non deduction of TDS - the term ‘reasonable period’ in the absence of any statutory limitation cannot be accepted as a straight jacket answer. - Since the CIT(A) and ITAT have accepted the period of limitation to be four (4) years, which in the teeth of the order of the Division Bench in the case of Dr. Reddys Laboratories Limited (supra) cannot be said to be proper, legal or justified. - HC

View Source

← Previous Next →

Assessee in Default u/s 201(1) and 201(1A) - period of ...

Case Laws Income Tax

November 2, 2023

You may also like:

Validity of Orders passed u/s 201(1) and 201(1A) - period of limitation - retrospective applicability of the provisions - TDS u/s 192 - non deduction of TDS on Cash...

Default u/s 201(1) - Short deduction of TDS - Non-residents - transaction of sale of property - The assessee cannot be treated as assessee in default u/s 201(1) of 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) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

Disallowance u/s.40(a)(i) - India USA DTAA - based on proceedings u/s.201(1)/(1A) for default in non-deduction of TDS - once in appellate order in respect of proceedings...

Demand u/s 201(1) - assessee in default - Period of limitation - the limitation prescribed for passing orders under Section 201(1) of the Act deeming a person to be an...

Bank liability to deduct TDS in respect of the LTC/LFC bills - assessee in default u/s 201(1)(1A) for non-deduction of tax under Section 192 - The ITAT, aligning with...

TDS u/s 194IA - refundable security deposit paid to the land owners - non deduction of TDS - even if it is advance payment, it is not linked to the transfer of immovable...

TDS - granting of any license to use the software amounts to ‘royalty’ and the provisions of sec.9(1)(vi) are applicable - assessee is in default u/s.201(1)/201(1A) for...

Period of limitation for declaring Assessee in default - time limit for proceedings u/s 201(1) and (1A) - tribunal fixed it to 4 years - order of tribunal sustained - HC

TDS u/s 195 - default u/s 201(1)/201(1A) - assessee deducted TDS at 10% plus surcharge on consideration paid for purchase of shares from non-resident sellers - TDS...

Non deduction of TDS on rental payments - Assessee in Default u/s 201(1) / 201(1A) - Bonafide Belief - The assessee has already suffered disallowance u/s 40(a)(ia). But,...

Period of limitations for passing an order u/s 201(1) / 201 (1A) - Treating the assessee as “assessee in default” - failure to deduct TDS - assessee cannot seek immunity...

Default u/s 201(1)/1A - period of limitation - limitation period was substituted from four years to six years for passing orders where TDS Statement had not been filed....

Default u/s 201 (1) - short deduction of TDS - penalty u/s 271C - Once it has been categorically held by the CIT (A) that there is no short deduction of TDS, the...

Quick Updates: