#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
No Section 40(a)(ia) Disallowance for TDS shortfall due to difference of opinion
Income Tax
Income Tax
Accountant not become technical person for writing Accounts of 2 firms
Income Tax
Income Tax
Liability to deduct section 194R TDS on Benefit or Perquisite in Business or Profession
Income Tax
Income Tax
TDS not deductible on freight charges if PAN of Company provided for its proprietary concern
Income Tax
Income Tax
TDS provisions not applicable to late fee and service tax
Income Tax
Income Tax
Disallowance u/s 40(a)(i) justified if assessee failed to deduct TDS
Income Tax
Income Tax
No Tax payable for non-deduction of TDS when income of assessee is exempt
Income Tax
Income Tax
No Section 40(a)(ia) disallowance when TDS been deducted & paid before due date of filing of return
Income Tax
Income Tax
Non- Deduction of TDS: No Addition if deductee included income in ITR
Income Tax
Income Tax
Amendment to Section 40(a)(ia) restricting disallowance to 30% is retrospective
Income Tax
Income Tax
No section 40(a)(ia) disallowance for shortfall in TDS due to difference of opinion
Income Tax
Income Tax
Section 40(a)(ia) Disallowance justified for failure to deduct section 194A TDS
Income Tax
Income Tax
No Section 40(a)(ia) disallowance if recipient included receipts in his return of income
Income Tax
Income Tax
