#section 40(a)(ia)
Log in to FollowEvery article filed under the “section 40(a)(ia)” tag — analysis, news and updates.
710 articlesIncome Tax
Income Tax
ITAT Delhi Remands FTS Taxability of Software & SaaS Receipts for Fresh Examination
Income Tax
Income Tax
Interest on Delayed Sales Tax, Service Tax & PF Payments Deductible; TDS Interest Disallowed: Patna ITAT
Income Tax
Income Tax
Technical Glitch in Form 26A Filing Cannot Trigger Section 40(a)(ia) Disallowance: ITAT Bangalore
Income Tax
Income Tax
Section 69C Addition Deleted for Lack of Corroborative Evidence & Cross-Examination: ITAT Pune
Income Tax
Income Tax
Section 154 Rectification Set Aside as Section 40(a)(ia) TDS Issue Was Debatable: ITAT Delhi
Income Tax
Income Tax
Entire Books Cannot Be Rejected for One Unproved Expense: ITAT Ahmedabad
Income Tax
Income Tax
Agricultural Income Addition Deleted as Books Not Rejected: ITAT Bangalore
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal Ex Parte Without Deciding on Merits: ITAT Bangalore
Income Tax
Income Tax
Only 2% Net Profit on Unaccounted Sales Taxable: ITAT Mumbai
Income Tax
Income Tax
Section 80-IA Deduction Upheld as Market Value Must Be Based on Electricity Board Consumer Rates
Income Tax
Income Tax
ITAT Mumbai Restricts Section 14A Disallowance as It Cannot Exceed Exempt Income
Income Tax
Income Tax
ITAT Deletes Section 40(a)(ia) Disallowance as Payments Stayed Below TDS Threshold
Income Tax
Income Tax
Bangalore ITAT Allows Mine Development Expenditure as Revenue Expense; Deletes Double Addition
Income Tax
Income Tax
