#section 40(a)(ia)
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734 articlesIncome Tax

Income Tax
Year-End Expense Provisions Not Liable to TDS: ITAT Mumbai
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Section 14A Disallowance Limited to 0.5% & Excludes from MAT Book Profit
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PF/ESI disallowance remanded; NBFC interest disallowance deleted by ITAT Pune
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Actuarial Pension Provision Allowed as Accrued Liability; SBI Wins Key Issues ITAT Mumbai
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Section 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT
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ITAT Mumbai Deletes TDS Demand on Unascertained Year-End Expense Provisions
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Mining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji
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ITAT Raipur Quashes Section 148A(b) Notice for Lack of Seven Clear Days
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Shares Issued as Business Acquisition Consideration Outside Section 56(2)(viib): ITAT Delhi
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Live Cricket Not Royalty, Replay Is: Delhi ITAT Applies 93:7 Split u/s 9(1)(vi)
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ITAT Mumbai Allows KPMG Unbilled Revenue Write-off for AY 2015-16
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ITAT Rajkot Restricts Freight Disallowance and Upholds Relief on Loans, Gift and TDS
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Documented Purchases Cannot Be Bogus Merely for Subsequent GST Cancellation: ITAT Delhi
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