#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Sales Incentives to Retailers by Agent Not “Commission” U/S 194H: ITAT Hyderabad
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ITAT remands ₹2.31 crore addition for enquiry on cash deposits & Section 40(a) disallowance
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Section 14A Disallowance Invalid Without Exempt Income: ITAT Ahmedabad
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Adhoc disallowance of expense without contrary material not justifiable: ITAT Delhi
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Reopening of assessment quashed as based on change of opinion: Bombay HC
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Disallowance u/s. 40(a)(ia) set aside as TDS not deductible on supply of foods packets: ITAT Jaipur
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Treaty Overrides Domestic Law: Section 40(a)(i) Disallowance Unjustified
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Incentives received under Incentive Scheme are capital receipts hence not taxable
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Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India
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Order solely based on judgement which was over-ruled by Apex Court is liable to be quashed
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No disallowance u/s. 43B when deduction not claimed in P&L account
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Subscription fees for e-magazine doesn’t partake character of Fee for Technical Service
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Section 40(a)(ia) Disallowance Unwarranted: Section 194C TDS Not Applicable to EDC Payments
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