The Tribunal held that denial of TDS credit solely on mismatch grounds requires factual verification. The Assessing Officer must examine whether the individuals in whose names TDS was deducted have ...

Recognising the role of a Kaccha Arhtia, the Tribunal ruled that only commission constitutes income. TDS deducted on gross receipts belonging to farmers still entitles the agent to full ...

The Centralised Processing Cell--TDS (CPC-TDS), under the Directorate of Income Tax (Systems), has been awarded the Technology Sabha Excellence Award 2025 among government departments, agencies, and ...

To protect one’s cash flow from the all pervasive TDS deductions, an assessee having low income tax relative to his income needs to apply for a lower/nil TDS deduction certificate. This needs to be ...

In a significant relief for taxpayers, the Income Tax Appellate Tribunal (ITAT) Mumbai has quashed a Rs 1 crore tax demand raised solely due to a TDS mismatch in Form 26AS, reaffirming that Section ...