S. 201 : Deduction at source – Failure to deduct or pay –Interest is to be levied only from date on which tax was deducted and till date on which tax was deposited, only if such a period exceeds one month however interest would be levied even for delay of a day. [ S. 194A, 201(IA) ]
S. 197 : Deduction at source – Certificate for lower rate – Flaw in decision making process- No Change in facts during period between grant of certificate and order cancelling certificate —Violation of principles of natural justice — Order was quashed . [ S. 263 R.28AA ]
S. 194J : Deduction at source – Fees for professional or technical services –Rendering desktop , help desk, call centre etc was held to be technical services and not maintenance contract [ S.194C ]
S. 194H : Deduction at source – Commission or brokerage – Recharge vouchers supplied to distributors at discount was held to be commission ,considering the principal and agent relation hence liable to deduct tax at source .[ S. 201(1), 201(IA) ]
S. 194H : Deduction at source – Commission or brokerage –Principal and agent -Payment of commission made to advertisement agencies was held to be liable to deduct tax at source . Non compliance was held to be attracted the provision of S. 201 [ S. 201(IA ]
S. 192: Salary – Deduction at source – Non-Resident — Employees rendering services on deputation at USA and Germany on assignment basis – Not liable to tax in India as services were rendered there hence not liable to deduct tax at source -DTAA- India – USA- Germany [ S. 2(45) 4, 5(2), 9(i)(ii), 90, 192 , 195,Art. 25 , 23 ]
S. 170 : Succession to business otherwise than on death -Assessment— Amalgamation of companies — Assessment on company which is non-existent was held to be not valid- Assessment was not procedural irregularity which can be curable. [ S. 143(3), 292B ]
S. 164:Representative assessees – Charge of tax –Association of Persons — Trust formed for providing financial assistance to self-help groups —Assessee taxable as association of persons at maximum marginal rate on entire income not merely on surplus.-Principle of mutuality is not applicable- Liable to deduct tax at source- Matter remanded to AO [ S.4, 40(a)(ia) , 160, 167 ]
S. 158BD: Block assessment – Undisclosed income of any other person –Recording of reasons – Issue of Second (Fresh) Notice under S. 158BD of the Act is valid [ S. 132,148 , 158BC ]
S. 158BC : Block assessment – Undisclosed income- Inflated sales — Report of special auditors — No Unqualified Acceptance Of Figures Of Special Auditors — Matter remanded to quantify inflated income . [ S.158BB ]