Tag Archives: TDS

TDS U/s 195 on payment of commission to foreign agent – not to be deducted (Judgement)

Bengal Tea & Fabrics Ltd. Vs Dy. CIT (ITAT Kolkata) ITAT held that when no business operations of commission agent were carried on in India, commission earned by them would… Read more »

TDS should be deducted u/s 195 on transponder fees paid to non-resident

Viacom 18 Media Pvt. Ltd. Vs Asst. Director of Income Tax (ITAT Mumbai) Viacom 18 Media Pvt. Ltd. (Assessee) has leased transponder on satellites owned by Measat, Malaysia and rentals… Read more »

Order of High Court of Gujarat – 24th September, 2018

High Court of Gujarat in case of Devarsh Pravinbhai Patel v/s Asst Commissioner Of Income Tax has held that TDS credit has to be provided by Income-tax authorities to the… Read more »

Non-Deduction of TDS owing to bonafide belief by Deductor – Judgement/Order

Ms Karnataka Power Transmission Corpn. Ltd. Vs ITO (OSD) (TDS) (ITAT Bangalore) FACTS – Karnataka Power Transmission Corporation Ltd. paid cash equivalent of unutilized leave at the time of retirement… Read more »