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Highlights
All › Income Tax › Income Tax - 2017
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December 30, 2017   Case Laws Income Tax
High Court rules Section 194C TDS not applicable for payments made directly to laborers without formal contracts.
December 30, 2017   Case Laws Income Tax
High Court Decision: Assessing Officers to Manually Process Tax Returns When System Errors Persist Beyond Reasonable Timeframe.
December 30, 2017   Case Laws Income Tax
No Penalty Imposed on Company for Cash Transactions Due to Lack of Officer's Satisfaction u/s 271D.
December 28, 2017   Case Laws Income Tax
Assessing Officer's Failure to Provide Opportunity for Special Audit Violates Section 142(2A) of Income Tax Provisions.
December 28, 2017   Case Laws Income Tax
Insurance Companies Exempt from TDS on Interest Income u/s 194A of the Income Tax Act.
December 28, 2017   Case Laws Income Tax
Taxpayer's Expenses Disallowed u/s 37(1) for Using Carcinogenic Substances Beyond Limits, Stock Destroyed by Authorities.
December 28, 2017   Case Laws Income Tax
Penalty u/s 271(1)(c) Overturned Due to Ambiguity in Proceedings and Terms Used by Assessing Officer.
December 28, 2017   Case Laws Income Tax
Deduction Claim Allowed for Completed Housing Project Blocks u/s 80IB(10) Despite Incomplete Overall Construction.
December 27, 2017   Case Laws Income Tax
Court Rules Interest on Bank Deposits Must Be Included in Taxable Income; Rejects Exclusion Argument by Assessee.
December 27, 2017   Case Laws Income Tax
Assessing Officer Cannot Tax Land u/s 45(2) as Rental Income from Flats Already Taxed.
December 27, 2017   Case Laws Income Tax
Trust Leases Medical Equipment for Charity, Retains Tax Exemption u/s 11 of Income Tax Act.
December 26, 2017   Case Laws Income Tax
Order Rectification u/s 154 Validates Deduction Claim for Book Profit Calculation u/s 115JB(6) of Income Tax Act.
December 26, 2017   Case Laws Income Tax
Tribunal Oversteps Authority u/s 254 by Rectifying Order Beyond Addressing Clear Factual Errors.
December 26, 2017   Case Laws Income Tax
Partners Can Adjust Remuneration by Mutual Consent Before Year-End, Per Partnership Agreement Clause and Tax Rules.
December 26, 2017   Case Laws Income Tax
Capital gains tax from development agreements is due when possession transfers, not in later years.
December 26, 2017   Case Laws Income Tax
Deduction u/s 80IA(4) allowed; business income loss adjustments don't limit claim.
December 25, 2017   Case Laws Income Tax
High Court Invalidates Case Transfer u/s 127 of Income Tax Act Due to Lack of Formal Agreement.
December 25, 2017   Case Laws Income Tax
Assessing Officer's TDS demand incorrect; Medical Officers responsible for TDS on contract employees at Health Centres u/ss 201(1), 201(1A).
December 25, 2017   Case Laws Income Tax
Organization Serving Gujarati Community in Vijayawada Secures Section 12AA Registration for Charitable Activities.
December 25, 2017   Case Laws Income Tax
Higher Depreciation Rate Approved for Co-Generation Plant Components: RCC Chimney, Driers, Steam Piping, Feeding Systems.

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Income Tax

TDS u/s 194A - interest income paid to a company carrying on a...

Insurance Companies Exempt from TDS on Interest Income u/s 194A of the Income Tax Act.

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Income Tax December 28, 2017 Case Laws AT
TDS u/s 194A - interest income paid to a company carrying on a business of insurance need not deduct tax at source. - AT
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