#section 194I
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167 articlesIncome Tax
Income Tax
TDS on Residential Rent paid by companies : 2% vs 10% rule
Income Tax
Income Tax
Compensation Allowed as Revenue Expense Due to Business Expediency
Income Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Income Tax
Income Tax
TDS Applicable on Annual Lease Rent to Development Authority: Delhi HC
Income Tax
Income Tax
145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
Income Tax
Income Tax
Sections 201 and 40(a)(ia) Operate Independently on TDS Failures
Income Tax
Income Tax
Section 40(a)(ia) Addition Set Aside Due to Unverified Threshold Applicability
Income Tax
Income Tax
Transfer Pricing Adjustment Deleted for Cost-to-Cost Reimbursements: ITAT Chennai
Income Tax
Income Tax
Local Authority Status of DDA Defeats TDS on Ground Rent
Income Tax
Income Tax
Depreciation Can’t Be Denied on Suspicion After MAP Resolution
Income Tax
Income Tax
Change of Opinion Cannot Justify Reopening: ITAT Quashes 147
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Doesn’t Nullify TDS Default: ITAT Mumbai
Income Tax
Income Tax
Common Area Maintenance Is a Contract — ITAT Again Says 194C, Not 194I, for PVR Inox
Income Tax
Income Tax
