#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
Section 14A Disallowance Invalid Without Exempt Income: ITAT Ahmedabad
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Income Tax
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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Income Tax
Treaty Overrides Domestic Law: Section 40(a)(i) Disallowance Unjustified
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Income Tax
Incentives received under Incentive Scheme are capital receipts hence not taxable
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Income Tax
Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India
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Income Tax
Order solely based on judgement which was over-ruled by Apex Court is liable to be quashed
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Income Tax
No disallowance u/s. 43B when deduction not claimed in P&L account
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Income Tax
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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Unpaid VAT liability not claimed as expense in P&L cannot be disallowed u/s. 43B
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Income Tax
PCIT cannot exercise revisionary power u/s. 263 to restore issue for verification purpose: ITAT Ahmedabad
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Income Tax
