#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax
Income Tax
Condonation of inordinate delay of 191 days without justifiable reason not granted
Income Tax
Income Tax
TDS on interest to members on deposits by co-operative society not deductible
Income Tax
Income Tax
TDS u/s. 194H not deductible as payments to gateway providers are not brokerage
Income Tax
Income Tax
TP Adjustment for AMP Expenditure deleted due to Lack of Brand Promotion Agreement with AE
Income Tax
Income Tax
Disallowance restricted to 0.5% of guarantee value in corporate guarantee to AE
Income Tax
Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Income Tax
Income Tax
TDS on rent reimbursement not deductible if no lessor & lessee relationship
Income Tax
Income Tax
Services by non-resident agent for completion of export commitment doesn’t fall under Fee for Technical Services
Income Tax
Income Tax
TP Adjustment relating to receipt of brand royalty from AE deleted as brand not owned by assessee
Income Tax
Income Tax
Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
Income Tax
Income Tax
When freight charges were part and parcel of purchase of goods, TDS u/s 194C will not apply
Income Tax
Income Tax
TDS in case of ESOP is deductible at time option is exercised and shares are allotted to employees
Income Tax
Income Tax
