#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
Benefit of indexed cost of acquisition available based on payments dates
Income Tax
Income Tax
Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB
Income Tax
Income Tax
Section 40A(3) Terms Not Absolute; Rule 6DD Circumstances Not Exhaustive
Income Tax
Income Tax
Disallowance Under Section 40(a)(ia) valid for Non-TDS on NBFC Interest
Income Tax
Income Tax
ITAT Hyderabad allows 60% Depreciation on Computer Peripherals
Income Tax
Income Tax
TDS Not Applicable on SIM/Mobile Recharge Card Discounts: ITAT Kolkata
Income Tax
Income Tax
TDS not deductible on service neither availed nor rendered in India
Income Tax
Income Tax
ITAT Quashes Revision Order: Auditor’s Mistake in Tax Audit Report
Income Tax
Income Tax
Form 13 and Declaration under section 194C(6) of Income Tax Act
Income Tax
Income Tax
Revisionary proceedings u/s 263 justified as AO passed order without necessary enquiry
Income Tax
Income Tax
Section 154 action Based on TDS Shortfall reported in Form 3CD is valid
Income Tax
Income Tax
Disallowance of Employees Contribution to PF&ESIC paid after due date
Income Tax
Income Tax
Cost-to-cost reimbursement of secondment of employees not FTS under India-USA DTAA
Income Tax
Income Tax
