Landmark Cases on TDS and Withholding
310 decisions, ranked by how many judgments on BharatTax rely on them.
A taxpayer who provides the PAN of deductees and declarations from them discharges their obligation regarding tax payment by payees, shifting the onus to the TDS officer to verify the deductees' tax payments.
A non-jurisdictional decision of a higher judicial body must be followed, especially when it aligns with decisions from higher courts and previous tribunal rulings on similar facts. The deduction of TDS is allowable if paid by the due date of filing the return under Section 139(1), and the revenue must substantiate any claims of double deduction.
Delay in filing TDS statements is not penalized if it is not intentional and occurs because the statements cannot be filed before tax payment.
Tax is required to be deducted at source under section 195 only if the income payable to a non-resident is chargeable to tax in India. Income is chargeable if it is received or deemed to be received, or has accrued or arisen or deemed to have accrued or arisen in India.
Interest under section 201(1A) is compensatory and cannot be charged for the period beyond the date when the recipient has deposited the tax.
Orders passed while processing a return under Section 200A of the Act for periods prior to June 1, 2015, are binding.
Penalty under section 272A(2)(k) for late issuance of TDS certificate is deleted when TDS is paid in time, returns are filed on time, and there is no loss to revenue, as the delay is technical or venial.
Where commission is paid outside India to a foreign agent for services rendered outside India, the income does not accrue or arise in India. Consequently, the assessee is not liable to deduct tax at source, and disallowance under Section 40(a)(i) is not warranted.
Delay in filing a buyer's declaration under Section 206C of the Income-tax Act, 1961, does not empower the Assessing Officer to deny the benefit of the declaration to the assessee.
Payments for the operation and maintenance of windmills attract the provisions of Section 194C of the Income Tax Act, requiring tax deduction at source.
