#section 40(a)(ia)
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750 articlesIncome Tax
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Cash sourced out of recorded sales cannot be added again u/s. 69A: ITAT Chennai
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ITAT Raipur deletes Related-Party Loan Addition (Genuineness Proven)
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Reopening u/s. 148 after four years without failure to disclose material facts unsustainable
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Discounting charges not interest for TDS & cannot be disallowed under Section 40(a)(i)
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No disallowance u/s. 40(a)(ia) as reimbursement of expense considered as receipts and tax paid thereof
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ITAT Kolkata Remands ₹12 Lakh TDS Disallowance Case
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No TDS u/s 194H as amount retained by e-commerce platforms were service fees and not commissions
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Addition u/s. 40(a)(ia) not sustained as profit is estimated by applying net profit rate
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Addition towards non-genuine purchases deleted as all necessary documents submitted
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AO required to pass order within time limit prescribed u/s. 153 pursuant to remand by ITAT
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Ex-parte order set aside as non-production of documents before lower authorities duly explained
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No addition as there was lack of proper persuasion before Lower Authorities, directed for re examination
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Addition u/s. 28(iv) towards import of assets free of cost not justified since no benefit derived
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