#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
Provision for Salary Arrears Held Allowable When Made Pursuant to Court Order: ITAT Guwahati
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Routine Group Support Not FTS or Royalty: ITAT Mumbai Grants ₹109.7 Cr Relief
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ITAT Kolkata: TDS Disallowance Remanded, Intermediary Payments to Be Examined
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Section 40(a)(ia) Disallowance Overturned Due to Valid Certificate Submission
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A clerical mistake in Form 3CD cannot lead to addition without hearing assessee
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No Double Taxation: ITAT Pune Deletes ICDS and Provision Reversal Additions Due to Consistent Accounting
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ITAT Ahmedabad Deletes Disallowances on Commission & Job Work- Genuine Business Expenditure Proven with TDS Compliance
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ITAT Mumbai Deletes ₹4.52 Cr TDS Disallowance on Foreign Commissions
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Payments to transporters with valid PAN details not attracts TDS disallowance
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Referral Commissions Not Insurance Commission: ITAT Deletes 40(a)(ia) Addition
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Section 263 Cannot Be Invoked Without Specific Error: ITAT Ahmedabad
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EDC Payments to HUDA Not Liable for Section 194A TDS: ITAT Delhi
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No Section 40(a)(i) Disallowance for Purchases from Foreign AEs without PE in India: Delhi HC
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