Judgement

The ITAT Bangalore rules that no liability under Sections 201(1) and 201(1A) can arise where the employer refrained from deducting TDS in compliance with a High Court interim order.

SBI Cannot Be Treated as Assessee in Default for Non-Deduction of TDS on LTC Payments Made Under Court's Interim Order

Delay caused by employer's delayed Form 16 issuance held to be sufficient cause; reassessment remanded to AO.

ITAT Condones 302-Day Delay, Restores Salary Assessment for Fresh Verification

The ITAT Kolkata held that interest on delayed payment of sales tax, service tax, VAT, entry tax and employer's PF contribution is compensatory and allowable under Section 37(1). 


ITAT Rules Interest on Statutory Dues May Be Compensatory, But TDS Interest Has No Nexus With Business Profits

ITAT Rules Salary Earned in Australia for Services Rendered There Not Taxable in India Under India-Australia DTAA

The Income Tax Appellate Tribunal (ITAT) Mumbai has held that an employee cannot be deprived of TDS credit merely because the employer deducted tax from salary but failed to deposit the same with the Government.

Employee Claimed Rs. 3.91 Lakh TDS Credit in ITR but Got Credit for Only Rs. 79,030; ITAT Grants Relief Despite Employer’s Failure to Deposit TDS

Articles

Employees can switch between the old and new tax regimes while filing their ITR, even if TDS was deducted under a different regime by their employer.

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SBI Cannot Be Treated as Assessee in Default for Non-Deduction of TDS on LTC Payments Made Under Court's Interim Order

ITAT Condones 302-Day Delay, Restores Salary Assessment for Fresh Verification

ITAT Rules Interest on Statutory Dues May Be Compensatory, But TDS Interest Has No Nexus With Business Profits

ITAT Rules Salary Earned in Australia for Services Rendered There Not Taxable in India Under India-Australia DTAA

Employee Claimed Rs. 3.91 Lakh TDS Credit in ITR but Got Credit for Only Rs. 79,030; ITAT Grants Relief Despite Employer’s Failure to Deposit TDS

Failed to Inform Your Employer About Tax Regime? Can Employees Still Switch to Old Tax Regime