...College, Indore informed all P.G. students regarding TDS on the stipend amount if gross amount exceeds Rs. 1,00,000/- and if any one desires that there should be no TDS then such student was required to...justified the collection of TDS from the stipend treating it to be salary as it was payable under particular head under the budget allocation as mentioned in Annexure 'C. Shri Jain, learned Senior...erroneous in his approach when he advised Dean that TDS would be attracted in respect of stipend paid to PG Students. In view of the foregoing discussion, we allow the writ petition and quash the order...

...scholarship aggregating to Rs. 8,61,202/- . TDS of Rs. 101,000/- was deducted by the college on the aforesaid stipend. The assessee in her return of income for the A.Y. 2016-17 inadvertently declared...the Government Notification. The college had deducted TDS on the payment of stipend, the assessee claimed refund of TDS in her revised return. The A.O. after making detailed inquiry accepted the revised...period relevant to A.Y. 2016-17 the assessee was pursuing her Post Graduation degree in Guru Gobind Singh Medical College, Faridkot. During the Post Graduation Course she received stipend in the nature of...

...Junior Doctors' Association Vs. Chief Commissioner of Income Tax the Madhya Pradesh High Court ordered not to deduct TDS, as stipend to Doctors is not taxable. 1.9 The...other fees like term fees, examination fees, etc and received stipend money as per Government order to aid education expenses incurred by students of medicines. 3. Brief facts of the.... 1.2 The Appellant was a student during the year under review. The appellant was doing three (3) years Post Graduation degree course in Surgery. He received stipend of Rs.3,72,845/- per annum and...

.... 192 are applied, many doctors are below the taxable limits and no TDS is to be deducted there from. Further numbers of doctors are on training and getting stipend only and again no TDS is to be...covered by the decision of Hon'ble Andhra Pradesh High Court in the case of Commissioner Of Income-Tax (Tds) v. Yashoda Super Speciality...doctors retained by the assessee on full time/part time basis have been held by the Assessing Officer as employees of the assessee company. The Assessing Officer accordingly applied TDS at flat rate of 30...

...applied, many doctors are below the taxable limits and no TDS is to be deducted there from. Further numbers of doctors are on training and getting stipend only and again no TDS is to be deducted there...have been held by the Assessing Officer as employees of the assessee company. The Assessing Officer accordingly applied TDS at flat rate of 30% tax under sec. 192 of the Act. On the other hand..., assessee was deducting TDS under sec. 194J. The observations of the Assessing Officer on the agreements with the doctors, copies whereof were provided by the assessee to the Assessing Officer, remained that...

...erred in making additions without verification of deduction of TDS and reconciliation of payment made to employees despite filing of 2...dated 30.01.2023 upheld the order dated 11.12.2019 of Ld. AO. Appellant/assessee has submitted that Ld. AO erred in not considering various documents regarding payment of stipend paid to trainees..., payment made to employees, deduction of TDS and reimbursement of expenses etc. and prayed for restoration of the matter to the file of the Ld. AO for fresh decision. 7...

... I.T.A. No.864/DEL/2016 4 paid stipend/salary for the whole year at Rs.60,000/- and since his taxable income was much below the limit of Rs.2 lac, therefore, TDS was not required to be deducted..., Shri Satya Mitra on the ground that no TDS has been deducted, we find that the assessee has paid stipend/salary to the said person @ Rs.8000/- per month aggregating to Rs.60,000/- for the whole year. The...Advocates on which no TDS has been deducted. The assessee was required to produce the evidence for the payment to the junior advocates and as to why TDS has not been deducted. In respect payment made to one...

...car 46,036 No TDS applicable since SBC and KKC 22 Stipend 28,473 No TDS applicable since SBC and KKC 23 Reimbursement of recruitment... 15 Stipend 28,473 No TDS applicable since SBC and KKC 16 Reimbursement of recruitment expenses 24,285 No TDS applicable 17.... SNo Particulars Amount Remarks 1 Provision for Salary & Wages 7,05,63,417 TDS has been deducted during the payment of Salary 2 Raw...

...Medanta Hospital. Consequently, the assessee received the stipend for the same and the hospital deducted TDS on such payment. As per the case of the assessee, the payment of stipend is exempt as income...grounds of appeal ''1. In the facts and circumstances of the case and in law, the ld.CIT(A) has erred in confirming the action of the AO of treating stipend receipts as...and therefore, the assessee declared the same as exempt income u/s 10(16) of the Act and claimed credit of TDS which was deducted on the same. However, it is important to mention the fact that out of...

...learned ITO (JDS)-1 Indore was erroneous in his approach when he advised Dean that TDS would be attracted in respect of stipend paid to PG Students. In view of the foregoing discussion, we allow the...writ petition and quash the order dated 28.12.2006 read with letter dated 8.3.2000. We further direct that if any sum is/was deducted, as TDS from the Stipend, it shall. be refunded forthwith to such PG...clarified that the stipend received during Post- graduation is taxable as 'Salaries' under Section 15 of the Income Tax Act, 1961. For more clarity, the said order is reproduced below...

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...a) Under this scheme the resource provided by trust, these called as “On Job Trainee”. It will be paid monthly stipend amount determined by the client and Trust. The Trust is expected to...collect stipend amount from the client and transfer the entire amount to the trainee - Does this stipend reimbursement attracts GST or not?b) The Trust is expected to keep training the...trainees in the mission, is for 3 to 36 months and stipend is paid to the trainees by the companies through the applicant and no consideration is paid to the applicant for the training services...

.... 2008-09)Sr. No. Nature of Programme Amount TDS Annexure No. 1. Scholarship & Stipend 523,600 N.A 1...2254525.00 Stipend to Social Worker 5090596.00 Functions & Celebration 420951.00...

...under Sec.10(16) of the Income Tax Act was declined. According to the petitioners, both of them are students of Medical Post Graduation courses, who are entitled to get stipend from the institution...authority before entering into the conclusion that the amounts referred to above are to be treated as income assessable for tax. Even while, accepting the legal proposition that the stipend of Medical PG...into factual findings to the effect that, the character of the income received by the petitioners is not that of a stipend, but salary. Certain communications/reports of educational authorities were...

...under Sec.10(16) of the Income Tax Act was declined. According to the petitioners, both of them are students of Medical Post Graduation courses, who are entitled to get stipend from the institution...authority before entering into the conclusion that the amounts referred to above are to be treated as income assessable for tax. Even while, accepting the legal proposition that the stipend of Medical PG...into factual findings to the effect that, the character of the income received by the petitioners is not that of a stipend, but salary. Certain communications/reports of educational authorities were...

...disallowing vi s. 40(a)(ia) the other expenses comprising of (stipend & retainer ship salary) of Rs. 44,083/- paid to management trainee student and Rs. 47,920/- paid to Shri. Khushalchand. The Ld. A.O and CIT...(Appeal) failed to appreciate that as per Sec. 10(16), stipend paid to trainee is exempt from tax and Shri. Khushalchand is not a legally qualified professional”.2. Briefly stated...reference to the disallowances under section 40(a)(ia) on the reason that the TDS was not made. These grounds are considered in this appeal.3. We have heard the learned Counsel and the...

...witness namely Sureshchandra Gandhi, who had on oath submitted before the Tribunal that the deceased was working as an assistant with his firm and was earning a stipend of Rs.15,000/- per month. The...where the deceased had worked for a brief period. In his evidence, the fact of a sum of Rs.8,460/- being deducted towards TDS from the income of the deceased from the period of 01.04.2001 to 31.03.2002...and was also looking after the account's work. The deceased had also worked as article assistant with a chartered accountant firm and was receiving stipend from the said firm. The evidence has also...

...disallowance of Rs.74,57,621/- however deleted the addition / disallowance of Rs.32,93,383/- which was as per the direction of the Tribunal was towards reimbursement of expenditure wherein, no TDS provision...addition of Rs.32,93,383/- was directed to be deleted because it related to expenses where no TDS provision was applicable, he not only upheld the addition made by the AO but also further enhanced it...by making the disallowance of Rs.32,93,383/- without providing any opportunity or notice of hearing to the assessee. He held that even if it is a reimbursement to a parent company, TDS is deductible...

...the bank statement the salary is paid after deduction of the contributions to PF, Gratuity, TDS and other statutory deductions. Similarly the assessee has paid the bonus as reported in Form. No. 3CD..., TDS and other deductions are made and net salaries are computed. The Ld.AR submitted that the salary debited to the profit &Loss account is the gross salary, which includes the House Rent...additions which includes the stipend, medical allowance, petrol reimbursement, leave travelling allowance and bonus etc. Similarly, the deductions claimed towards payments to the statutory provident...

...from different funding agencies like DBT, DST, ICMR etc. of Govt. of Indiad. Is fellowship/emoluments/stipend of research fellows (JRFs, SRFs and Research Associates) working at AIIMS...Deductible at Source (TDS) on the remuneration being paid to the research fellows. He states that those who are engaged in research projects funded by the Ministry of Health are granted remuneration...agency concerned directly to the engaged man power, AIIMS is not liable to deduct any amount as TDS. However, the Appellant seeks to question the policy of AIIMS to deduct TDS and claims exemption under...