When No Disallowance of Expenses can be made if TDS not Deducted : Case Laws

By | June 16, 2018
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(Last Updated On: June 16, 2018)

When No Disallowance of Expenses can be made under Income Tax if TDS not Deducted : Case Laws

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 on GST Paid / Payable on Services if Shown Seprarately in Tax Invoice : CDBT Circular No 23/ 2017 Dated 19h July 2017

No TDS on Rent on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator : CBDT Circular

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 on Interest on NRE fixed deposits in an Indian bank

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

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source

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