#section 40(a)(ia)
Log in to FollowEvery article filed under the “section 40(a)(ia)” tag — analysis, news and updates.
721 articlesIncome Tax
Income Tax
882-Day Delay Condoned: Bangalore ITAT Rechecks Double Disallowance U/s 36(1)(va) & 40(a)(ia)
Income Tax
Income Tax
Bangalore ITAT Remands TDS Disallowance, ₹10.70-Crore Credits & U/s 271AAC Penalty
Income Tax
Income Tax
ITAT Bangalore Deletes Section 40(a)(i) Disallowance After Payee Filed Return With Loss
Income Tax
Income Tax
ITAT Indore Deletes ₹10.45 Lakh GP Addition, Sustains ₹10,780 TDS Disallowance
Income Tax
Income Tax
Reconciled Third-Party Ledger Differences Cannot Be Taxed Under Section 69A: Mumbai ITAT
Income Tax
Income Tax
Section 80-IA Deduction Is Based on Tax-Adjusted Profits, Not Restricted to Book Profits: Pune ITAT
Income Tax
Income Tax
Interest on Unsold Flats Is Revenue Expense After Project Completion: ITAT Mumbai
Income Tax
Income Tax
Third-Party Data and PAN Mention Alone Cannot Prove Unaccounted Purchases: Bangalore ITAT
Income Tax
Income Tax
Panaji ITAT Allows 80P Deduction on Enhanced Business Income
Income Tax
Income Tax
Steam as Power Eligible for Section 80IA(4) Benefit: Gujarat HC
Income Tax
Income Tax
ITAT Mumbai Deletes 153A Additions Without Incriminating Material
Income Tax
Income Tax
Section 124(3) Bars Delayed Jurisdiction Challenge: Chhattisgarh HC Upholds Assessment
Income Tax
Income Tax
Mumbai ITAT: 19 Search Appeals Restored for 153A, 153D Approval & Limitation Review
Income Tax
Income Tax
