Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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 192 - Held: Issue covered by assessee's own case wherein commission paid to CMD shown as part of salary in Form-16 for AY 2010-11 - Section 192 requires TDS deduction under head "Salary" only at time of payment - Quantum of accrual of expenses not disputed - No infirmity in CIT(A)'s order deleting addition made by AO u/s 40(a)(ia) - Decided against revenue.
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 192 - Held: Issue covered by assessee's own case wherein commission paid to CMD shown as part of salary in Form-16 for AY 2010-11 - Section 192 requires TDS deduction under head "Salary" only at time of payment - Quantum of accrual of expenses not disputed - No infirmity in CIT(A)'s order deleting addition made by AO u/s 40(a)(ia) - Decided against revenue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
