#section 194J
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286 articlesIncome Tax
Income Tax
Bombay HC Upholds 0.5% Corporate Guarantee Fee; No Section 40(a)(ia) Disallowance for Short TDS Deduction
Income Tax
Income Tax
No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date
Income Tax
Income Tax
TDS U/s. 194A, 194J &193 of Income Tax Act, 1961
Income Tax
Income Tax
CAM Charges Cannot Be Treated as Rent as They Cover Common Area Services: ITAT Delhi
Income Tax
Income Tax
TDS Under Section 194J Alone Cannot Determine Nature of Income for presumptive taxation
Income Tax
Income Tax
CAM Charges Attract TDS Under Section 194C and not Under 194J: ITAT Delhi
Income Tax
Income Tax
Don’t Rush Your ITR: Why Filing for FY 2026-27 Before 15 June Is a Bad Idea
Income Tax
Income Tax
Notional Interest Addition Deleted Because Only Real Income Can Be Taxed: ITAT Delhi
Income Tax
Income Tax
Year-End Provisions Trigger TDS – ITAT Upholds Default but Grants Relief Window
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
AMP expense incurred exclusively for business is revenue expenditure: ITAT Delhi
Income Tax
Income Tax
No TDS on Payment for serving food in restaurant in normal course of its business
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
