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HC: Sec 195/197 certificate tentative in nature
HC:Sec 234B interest not payable by employee on salary
ITAT:TDS applicable on discount to mobile SIM cards distributors
HC:No default where lower TDS certificate was not cancelled
HC:Interest u/s 220 cannot be levied on TDS default
ITAT:Penalty levy on delayed TDS return from TDS payment date
HC:Calcutta HC overrules ITAT SB in case of ABN AMRO BANK, N.V.
ITAT:No TDS u/s 194C on consideration for supply of material
ITAT:Disallowance in case of short tax deduction of tax at source
HC: No TDS under section 194C on hire charges of machines
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Greentick