#section 40(a)(ia)
Log in to FollowEvery article filed under the “section 40(a)(ia)” tag — analysis, news and updates.
750 articlesIncome Tax

Income Tax
Discrepancies between books & 26AS: ITAT directed A.O. to reexamine
Income Tax

Income Tax
No Section 194I TDS on rental payments below threshold limit
Income Tax

Income Tax
No TDS Under Section 194C on Purchase Expenses: ITAT Ahmedabad
Income Tax

Income Tax
Interest on amount advanced to sister concern cannot be disallowed
Income Tax

Income Tax
No Section 194H TDS deductible on Trade Discount Retained by Ad Agencies
Income Tax

Income Tax
ITAT Directs Rehearing due to Notice Sent to Wrong Address
Income Tax

Income Tax
Section 40(a)(ia) Inapplicable to TDS Non-Deduction on Pre-AY 2015-16 Salary
Income Tax

Income Tax
Booking fee collected from non-resident airlines not taxable as royalty
Income Tax

Income Tax
Disallowance of foreign travel expenditure justified as business expediency not proved
Income Tax

Income Tax
Unexplained Labor Credits sustained additions as Evidence of Labor & Material Payments not produced
Income Tax

Income Tax
ITAT ruling on TDS on Casual Labour Expenses
Income Tax

Income Tax
Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Income Tax

Income Tax
Invocation of section 263 unjustified as order passed after considering information
Income Tax

Income Tax
