Experts Query Daily Digest :16 July 2025

manoj sonalkar

16 July 2025 at 12:28

Posted On : 16 July 2025

TDS on Cloud Usage to Indian Compnay

Sir - We have made payment for AWS Cloud Usage to Indian company. On invoice , it is written that tds is not deductible as per Notification No.21 /2012[F. No.142/10/2012-SO(TPL)] S.O. 1323(E) dated 13/06/2012.
Please advice.

abhijit majumder

16 July 2025 at 11:43

Posted On : 16 July 2025

TDS whether applicable or not in case of Flat purchase

Sir
One of my colleague will going to purchase a flat. The price of the flat is around Rs .75lakhs.
My query as the amount payable is above Rs.50lakhs does he have to deduct TDS under section 194Q/194M?
OR 194Q /194M is not applicable?
Please clarify.
ABHIJIT

Suresh S. Tejwani

16 July 2025 at 11:29

Posted On : 16 July 2025

REGARDING PERALLEL PROCEEDINGS CAN MOVE TOGETHER FOR SAME MATTER

if original order u/s 250 has been filed against ITAT and the same has been remand back to AO but in between the original assessment order u/s 147 has been rectified by AO u/s 154 by computing tax u/s 115BBE instead of normal rate and the same has been challenged by assessee and filed appeal against CIT(A)
So now whether two proceedings can be simultaneously move together?

VIKAS KUMAR SHARMA

16 July 2025 at 11:29

Posted On : 16 July 2025

Transfer of rectification rights to ao

Sir,
received a mail form itd for ay 2021-22 "transfer of rectificatio rights to Juridictional Assessing Officer" reason for above is "Juridctional AO requested" and mentioned "meet the ao"
sir it was delayed return 139(8A) and proceed us 143(1) by cpc with no refund no demand
please help to resolve issue asap
regards
vikas