#section 40(a)(ia)
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710 articlesIncome Tax

Income Tax
Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
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ITAT Directed Assessee to furnish CA certificate in Form 26A for setting aside disallowance u/s 40(a)(ia)
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Income Tax
Discrepancies between books & 26AS: ITAT directed A.O. to reexamine
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No Section 194I TDS on rental payments below threshold limit
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No TDS Under Section 194C on Purchase Expenses: ITAT Ahmedabad
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Interest on amount advanced to sister concern cannot be disallowed
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Income Tax
No Section 194H TDS deductible on Trade Discount Retained by Ad Agencies
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ITAT Directs Rehearing due to Notice Sent to Wrong Address
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Section 40(a)(ia) Inapplicable to TDS Non-Deduction on Pre-AY 2015-16 Salary
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Booking fee collected from non-resident airlines not taxable as royalty
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Income Tax
Disallowance of foreign travel expenditure justified as business expediency not proved
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Income Tax
Unexplained Labor Credits sustained additions as Evidence of Labor & Material Payments not produced
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ITAT ruling on TDS on Casual Labour Expenses
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Income Tax
