#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
Pigmy commission treatment as salary vis-à-vis TDS u/s 192 needs re-verification
Income Tax
Income Tax
Reopening of proceedings u/s 147 sustainable as original return processed u/s 143(1)
Income Tax
Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Income Tax
Income Tax
Disallowance u/s. 14A cannot be more than exempt income
Income Tax
Income Tax
TDS deductible on professional & technical services fees for developing of web enabled software
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) unsustainable as payment to non-resident not taxable in India
Income Tax
Income Tax
Order passed without adequate reasoning is a non-speaking order
Income Tax
Income Tax
Sales tax subsidy received by assesee from Haryana Govt. is capital receipt
Income Tax
Income Tax
Invocation of section 263 justified if AO failed to enquire about non-deduction of TDS on CFS charges
Income Tax
Income Tax
Proceedings u/s 263 unsustainable as enquiry already carried out by AO
Income Tax
Income Tax
Amendment to section 40(a)(ia) vide Finance Act 2020 is retrospective in nature
Income Tax
Income Tax
Replacement of old tube light with LED lights cannot be treated as capital expenditure
Income Tax
Income Tax
No disallowance of interest expenditure u/s. 40(a)(ia) for non furnishing form 15G / form 15H
Income Tax
Income Tax
