TDS u/s 195 - non deduction of tds on payments to various ...

Ruling on TDS Deduction for Overseas Translation Payments Remanded for Further Review After Unjustified Appeal Allowance.

January 1, 2024

Case Laws Income Tax AT

TDS u/s 195 - non deduction of tds on payments to various overseas entities for translating its products into foreign language (other than English) for sale in foreign countries - CIT(A) has not given any justification while allowing the appeal of the assessee on this issue. - Matter restored back - AT

View Source

← Previous Next →

TDS u/s 195 - non deduction of tds on payments to various ...

Ruling on TDS Deduction for Overseas Translation Payments Remanded for Further Review After Unjustified Appeal Allowance.

January 1, 2024

Case Laws Income Tax AT

You may also like:

TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...

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...

Non-deduction of TDS - When the assessee has submitted necessary declaration in Form Nos.15G/15H for non-deduction of TDS and also for reversal of TDS deduction on...

Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement /...

The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign...

Guidelines for Deductions and Payments of TDS by the DDOs Of State Government Authorities under GST.

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...

Power of tribunal to review application - It is the well laid down proposition of law that ‘in the absence of any power of ‘Review’ or ‘Recall’ vested with the...

Tax free payments - TDS liability born by the assessee - the TDS, as exigible on payments, is grossed up, and payment made accordingly - deduction on account of tax...

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...

Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

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

Disallowance of interest paid to Head Office - Non deduction of TDS - assessee submitted that Assessing Officer held that interest income is taxable under DTAA at 10% in...

TDS u/s 194A - non deduction of tds on payment of hire charge - The payment of hire charges does not fall under the term interest as defined in section 2(28A) of the Act...

A review application is maintainable on (i) discovery of new and important evidence which could not be produced earlier despite due diligence, (ii) mistake or error...

Quick Updates: