#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
PCIT cannot exercise revisionary power u/s. 263 to restore issue for verification purpose: ITAT Ahmedabad
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Payment of interest and penalty due to default in payment of license fee is revenue expenditure
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Income from sale of scrap eligible for deduction u/s. 80IC: ITAT Ahmedabad
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Estimation of 8% profit in contract work for government justifiable: ITAT Pune
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No TDS on Payments to Maharashtra Govt, Village Entrepreneurs & Expense Provisions
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Addition towards undisclosed income sustained as incriminating material found during search not explained
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CIT(E) cannot reject application for registration u/s. 80G(5)(iii) in hyper technical manner
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TDS not deductible as no work performed by JV: ITAT Mumbai
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Depreciation towards 3G spectrum charges allowable: ITAT Mumbai
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Disallowance u/s. 14A deleted as investment made out of sufficient own interest free funds
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No addition u/s 69B as seized quantity of jewellery was under the Limit prescribed by Circular No. 1916
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No Section 40a(ia) disallowance for non-deduction of TDS if recipient already paid the taxes
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Penalty u/s. 271(1)(c) justified since plausible explanation not provided for suppressed net profit
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