#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Whether Electricity charges comes under the ambit of Section 40A(3)?
Income Tax
Income Tax
TDS not deductible on rent payment made to person who is exempt from payment of tax
Income Tax
Income Tax
TDS under Section 195 shall not be subjected to disallowance under S. 40(a)(i): ITAT
Income Tax
Income Tax
Delay in filing of appeal condoned in absence of any deliberate/ intentional/ gross negligence
Income Tax
Income Tax
Section 40(a)(ia) of Income Tax Not Applicable in Case of Short Deduction of TDS
Income Tax
Income Tax
Addition of advances received as deemed dividend unsustainable as it is purely business transaction
Income Tax
Income Tax
Addition in case of bogus purchases restricted to the extent of gross profit involved in business
Income Tax
Income Tax
No Section 40(a)(ia) disallowance if recipient includes income from receipts of assessee in their ITR
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) unsustainable as TDS not deductible on reimbursement of mobilization and demobilization cost
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) justified on account of non-deduction of TDS
Income Tax
Income Tax
Deduction u/s 36(1)(va) denied on failure to deposit employee’s contribution before relevant due date
Income Tax
Income Tax
Penalty u/s 271(1)(c) untenable as making of claim doesn’t amount to furnishing of inaccurate particulars
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) on account of non-deduction of TDS restricted to 30%
Income Tax
Income Tax
