#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
ITAT Clarifies Pre-2023 Loan Rules, u/s 68 & 40(a)(ia), Major Additions Deleted
Income Tax
Income Tax
TDS Disallowance Verification Remanded After Non-Communication of Notices
Income Tax
Income Tax
Disallowances Sustained Due to Lack of Evidence Against CIT(A)’s Verification
Income Tax
Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax
Income Tax
Only 30% Disallowance Permissible Under Amended Section 40(a)(ia) for non deduction of TDS
Income Tax
Income Tax
ITAT Deletes Section 68 Addition for Recorded Business Cash Deposits during Demonetisation
Income Tax
Income Tax
Section 40(a)(ia) Not Applicable to Capital Expenditure: ITAT Nagpur
Corporate Law
Corporate Law
Assessment Order Quashed for Ignoring Assessee’s Reply on Section 194Q TDS Issue
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Doesn’t Nullify TDS Default: ITAT Mumbai
Income Tax
Income Tax
ITAT Delhi Rules Entertainment Tax Subsidy as Capital Receipt in PVR Ltd. Case
Income Tax
Income Tax
No TDS Liability on Year-End Provisions Without Identified Payees: ITAT Mumbai
Income Tax
Income Tax
Income tax notice issued without signature is foundational defect which cannot be ignored
Income Tax
Income Tax
PCIT rightly invoked revision u/s. 263 as trade scheme payment not verified accurately
Income Tax
Income Tax
