#section 40(a)(ia)
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710 articlesIncome Tax

Income Tax
Sales commission paid for enabling sale cannot be treated as FTS
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TDS not deductible on Payment to foreign insurer not having PE in India
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TDS not deductible on expenses in maintenance of horses, transportation & contribution to welfare funds
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Car hiring charges – TDS under Section 194I Or Section 194C?
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TDS not deductible on services rendered outside India by Non-Residents
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ITAT Stays Demand due to non-deduction of TDS on Reinsurance Commission
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Section 271C penalty not leviable for non-deduction of TDS on Provisions
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TDS on commission forming part of Salary deductible at the time of payment
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Truck owner Registration number not relevant to decide Section 194C applicability
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Disallowance u/s 40(a)(ia), 40A & 43B vis a vis income declared u/s 44AD & 44ADA & 44E
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Leasing charges allowable as Revenue expense if lessee have no ownership right over leased asset
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TDS on income accrued outside the Indian territory for services rendered
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Disallowance for non-deduction of TDS should be restricted to the tune of 30%
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Income Tax
