#Section 40A(2)(b)
Log in to FollowEvery article filed under the “Section 40A(2)(b)” tag — analysis, news and updates.
93 articlesIncome Tax
Income Tax
Overseas and Domestic Comparables Can Be Used Under CUP: ITAT Mumbai
Income Tax
Income Tax
Notional Interest Income Cannot Be Taxed Under Section 40A(2)(b): ITAT Jaipur
Income Tax
Income Tax
Ad Hoc Commission Cap Without Comparables Invalid; Section 40A(2)(b) Inapplicable: Bengaluru ITAT
Income Tax
Income Tax
Section 148 Reassessment Notice Quashed as Change of Opinion After Four Years: Gujarat HC
Income Tax
Income Tax
TP Adjustment Set Aside for Failure to Prove Profit Shifting Under Section 80-IA(10)
Income Tax
Income Tax
Section 40A: Expenses or payments not deductible in certain circumstances
Income Tax
Income Tax
Section 14A Disallowance Reduced as Only Investments Yielding Exempt Income Can Be Considered
Income Tax
Income Tax
ITAT Deletes Section 68 Addition as AO Relied Only on Past Accommodation Entry Allegations Without Direct Evidence
Income Tax
Income Tax
No TDS Disallowance on Branch Transfer & Remuneration to Partner
Income Tax
Income Tax
ITAT Slams ₹120 Crore Section 68 Addition on Fintech Giant: AO Cannot Ignore Evidence & Make Mechanical Additions
Income Tax
Income Tax
No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi
Income Tax
Income Tax
Addition Under Section 40A(2)(a) Deleted Due to Incorrect Comparison of Services
Income Tax
Income Tax
ITAT Nagpur Deletes FMV Rent & Related Party Salary Disallowance – Inspector Report Held Insufficient
Income Tax
Income Tax
