#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
No liability of TDS u/s 194 I if revenue was shared with Franchise without rendering of actual services
Income Tax
Income Tax
Bank’s Claim for non- rural bad debt write off u/s 36(1)(vii) was allowable without adjusted against provisions for bad and doubtful debts.
Income Tax
Income Tax
Profits estimated at 10% of contractual receipts hence no separate disallowance u/s. 40A(3) or 40(a)(ia) warranted: ITAT Chennai
Income Tax
Income Tax
Filing of belated return u/s. 139(4) satisfies 1st proviso to section 201(1): ITAT Raipur
Income Tax
Income Tax
No levy of penalty on estimated addition on ad hoc disallowance of expenses: ITAT Delhi
Income Tax
Income Tax
Revisionary proceedings u/s. 263 resulting into second opinion/ view of PCIT impermissible: ITAT Ahmedabad
Income Tax
Income Tax
Disallowed Expenses While Calculating Profits & Gains of Business or Profession
Income Tax
Income Tax
No Section 40(a)(ia) disallowance for delayed Form 15G & 15H submission
Income Tax
Income Tax
Disallowances covered under Income-Tax Act and Reporting in Tax Audit
Income Tax
Income Tax
TDS Obligations: Reimbursement of Expenses vs. Fee for Technical Services
Income Tax
Income Tax
Income Tax Deductions allowable to tax payer
Income Tax
Income Tax
Software license expenditure for carrying out routine operations is revenue in nature: ITAT Mumbai
Income Tax
Income Tax
No re-assessment by AO u/s 147 in case of unprocessed original return
Income Tax
Income Tax
