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

Income Tax
ITAT Remits Issue to AO: Assessing Loss Without Claim, Reassessment Needed
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Payments for marketing services not taxable as FTS: ITAT Bangalore
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TDS not deductible On Sum Which Was Not Chargeable To Tax In India: Delhi HC
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No Section 194J TDS if Consultancy Charges not exceeds Rs. 30,000: ITAT
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No disallowance for not deducting TDS on minimum hotel booking guarantee expense
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Section 80P(2)(d) Deductions for Statutorily Mandated Investments & Cost of Funds Entitlement
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Discrepancies in KYC docs don’t constitute incriminating material: ITAT Mumbai
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Vessel Damage Payments, Capital in Nature and Not fall under Section 5(2): ITAT
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TDS not deductible from discount paid on prepaid sim card/ recharge vouchers
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No Reevaluation of Facts Without Alleged Perversity in Findings: Delhi HC
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No disallowance under Section 40(a)(ia) if payee has already paid taxes: ITAT Jaipur
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Estimated addition without pointing out specific defect in audited books unjustified
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Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
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