#Section 40A(2)(b)
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93 articlesIncome Tax
Income Tax
Section 40A(2)(b) disallowance without proving that payments are over & above market rates are not valid
Income Tax
Income Tax
Related Party Transactions – Section 40A(2) of Income Tax Act,1961
Income Tax
Income Tax
No section 40A(2) disallowance for Payment Made to Sister-In-Law
Income Tax
Income Tax
Section 40A(2)(b) Addition allowed against Expense only & Not against Income
Income Tax
Income Tax
Expense can be disallowed u/s 40A(2)(b) & Not the Receipts
Income Tax
Income Tax
Foreign Travel expense of director having nexus with business allowable
Income Tax
Income Tax
No addition for Cash payments in excess of prescribed limit as Assesse given undertaking for not claiming that expenditure
Income Tax
Income Tax
Section 40A(2)(b) cannot be invoked merely for Unregistered agreement
Income Tax
Income Tax
No disallowance for payment to related parties without demonstrating that payment made was excessive and unreasonable
Income Tax
Income Tax
CBDT notifies more modes of e-payments; 6DD limit reduced to ₹ 10000
Income Tax
Income Tax
Commission to Director cannot be disallowed without examining appointment terms
Income Tax
Income Tax
Payment not made to related party cannot be disallowed U/s. 40A(2)
Income Tax
Income Tax
Remuneration paid to managing director in previous year cannot be a criterion for invoking provisions of section 40A(2)section 40A(2)
Income Tax
Income Tax
