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HC:Drugstore management payment attracts Sec194C-TDS; Statutory provision…

ITAT:SIM-card distributor liable for Sec 194H TDS on retailers incentives/discounts&…

HC:“Chit-dividend” not interest, no Sec 194A TDS liability…

ITAT:“Collection-centers” mere agents of accredited…

SC:Dismisses SLP; HC held Kingfisher liable for TDS non-compliances 

ITAT:Sec 206AA not a charging section, can't override beneficial DTAA rates …

HC:Strictly interprets 'cash accounting'; Treats TDS as “…

ITAT:Payment for utilization of credit-card facilities, not commission; Sec…

HC:Notes substance over form, nomenclature doesn’t eclipse 194I TDS…

ITAT: Gives benefit of doubt, no Sec. 40(a)(ia) for Stock-Exchange…

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Home
Direct Tax
- All
- Rulings
  - Rulings
  - Weekly Case Digest
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- Special Coverage
- Media
  - Taxsutra TV
  - Podcast
- IBFD
Transfer Pricing
- All
- Rulings
  - Rulings
  - Updates
- Litigation Tracker
- News
  - All
  - News
  - APA Space
  - Around the World
  - CBDT Corner
- Experts' Corner
- Tax Ring
- Insights
- Kaleidoscope
- BEPS
- Media
  - Taxsutra TV
  - Podcast
- Book Reviews
GST
- All
- Rulings
- Litigation Tracker
- News
- Experts' Corner
- Tax Ring
- Insights
- GST Council Meetings
- Media
  - Gstsutra TV
  - Podcast
- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick