#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
No Section 40(a)(i) Disallowance for Purchases from Foreign AEs without PE in India: Delhi HC
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Procedural lapse in filing Form 26Q cannot justify a disallowance u/s 40(a)(ia)
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ITAT Kolkata Gives Second Chance Because CIT(A) Ex Parte Order Was Harsh
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Delay of 388 days in filing appeal not condoned as sufficient reason not explained
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Composite consultancy contracts attract TDS on gross payments
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ITAT Delhi on Default under Section 201 & its Impact on Disallowance u/s 40(a)(ia)
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ITAT Delhi Remands ₹7.17 Crore Addition Case Back to AO for Review
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Section 40(a)(ia) couldn’t be made applicable to short deduction of TDS: Uttarakhand HC
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Extrapolation of wages restricted to evidences found during survey: ITAT Chandigarh
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CPC adjustment u/s. 143(1) deleted as were on account of technical glitches
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No disallowance u/s. 40(a)(ia) when tax on income already paid by deductee: ITAT Pune
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Karnataka HC Allows Section 263, Distinguishes Plausible View Doctrine
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Deduction 80P admissible as presence of nominal and associate members lawful under KCSA
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