#section 40(a)(ia)
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710 articlesIncome Tax
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Section 124(3) Bars Delayed Jurisdiction Challenge: Chhattisgarh HC Upholds Assessment
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Mumbai ITAT: 19 Search Appeals Restored for 153A, 153D Approval & Limitation Review
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Section 194B Online Gaming Threshold Applies Per Payment, Not Aggregate Winnings: ITAT Mumbai
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ITAT Chennai Allows Goodwill Depreciation & Land Development Deduction as Revenue Expenditure
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ITAT Bangalore: Trading & Software TP Adjustments Deleted Due to Comparability & 3% Range
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No PE in India for Honda Trading Asia; TP Adjustments Infructuous: ITAT Delhi
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Delhi ITAT: Section 40(a)(ia) Disallowance Cannot Apply to Interest Capitalised as WIP
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No Section 14A Disallowance Without Exempt Income; Wrong TDS Section Doesn’t Trigger Section 40(a)(ia): Delhi HC
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Trade Discounts to Dealers Not Liable for TDS Under Section 194H: ITAT Mumbai
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ITAT Upholds MakeMyTrip’s Website Depreciation, AMP & Reimbursement Claims
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Pune ITAT Restores Section 40(a)(ia) Disallowance for Fresh Adjudication on Section 194Q TDS Liability
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Salary Payments to Seconded Employees Not Subject to Section 195: Delhi HC
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ITAT Mumbai Rejects CUP Method, Deletes Transfer Pricing Adjustment on AE Exports
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