TDS on Year End Provisions
Here are the Relevant Judgments on TDS on year end Provisions under Income tax
Apply TDS u/s 194J on provision for Audit Fees :ITAT Chennai
No TDS liability on Provisions at year end if payee not identifiable : ITAT
40(a)(ia) disallowance for TDS default even if no sum payable at year end; SC
NO Disallowance can be made if TDS not Deducted
Submit Form 13 Income Tax for No TDS/TCS or Lower TDS
No TDS if Company made payment to Labours on bhelaf of farmers
No TDS on reimbursement of expenses if it had no income element: HC
No TDS if Income Exempt u/s 10 and not required to file return u/s 139
No TDS on Payment made by KPMG India to KPMG International ; Mutuality Concept
No TDS u/s 195 on crediting income to payee if taxable on receipt basis under treaty: ITAT
No TDS liability u/s 194A if application pending for registration of trust
No TDS liability on Provisions at year end if payee not identifiable : ITAT
No TDS on Payment of lease premium for leasehold rights of 90 years u/s Sec. 194-I TDS
No TDS u/s Sec. 194J in case of transmission of electricity
No TDS on bank guarantee commission made to bank : ITAT
Payment for purchase of software without any copyright is not royalty, No TDS u/s 195
Upfront/Lump Sum lease premium for long term lease not rent u/s 194I, No TDS :CBDT
No TDS on service fees for product promotion under India-Russia income tax treaty
No TDS on Payment to Tirupati Balaji Mandir U/s. 193 & 194A
No disallowance for TDS default when TDS imposed by retro-amendment
TDS Disallowance under Income Tax : Free Study Material
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