#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Cost-to-cost reimbursement of secondment of employees not FTS under India-USA DTAA
Income Tax
Income Tax
Section 194H doesn’t apply on sells of pre-paid SIM at discounted price to distributors
Income Tax
Income Tax
No section 271C penalty for TDS Non-Deduction if Form 15G & 15H submitted
Income Tax
Income Tax
Form 26A (non-deduction or short deduction) – Legal provisions, benefits & procedures
Income Tax
Income Tax
Provision for doubtful debt being in nature of diminution in value of asset attracts section 115JB
Income Tax
Income Tax
Adjustment of deferred shares based on value of ordinary shares upheld
Income Tax
Income Tax
TDS not deductible on Commission to Non-Resident overseas Agent
Income Tax
Income Tax
Deduction for Marketing & Sales Expenses on Completed Work-in-Progress Project allowable in year of completion
Income Tax
Income Tax
ITAT Mumbai: Interest Receivables Treated as Loan to AE, TP Adjustment Confirmed
Income Tax
Income Tax
ITAT deletes Disallowance for Guarantee Commission to Associate Enterprise
Income Tax
Income Tax
No Disallowance for Short Deduction of TDS under Section 40(a)(ia)
Income Tax
Income Tax
TDS deduction vis-à-vis amortization of discount on debentures needs re-adjudication due to additional evidences
Income Tax
Income Tax
ITAT deletes Disallowance for Non-Deduction of TDS on Transportation Charges
Income Tax
Income Tax
