#section 40(a)(ia)
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750 articlesIncome Tax
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Expenditure incurred between setting up & commencement of business is duly allowable
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Warehouse Charges paid without TDS deduction disallowable u/s 40(a)(ia)
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Amendment to Section 40(a)(ia) vide Finance Act, 2014 is Not Retrospective
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TDS not deductible on Sale of prepaid sim cards & roaming charge
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Addition towards unsecured loans unsustainable as genuineness established
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Disallowance u/s 40(ia) for non-deduction on social security contribution to expat employees unsustainable
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TDS u/s 194C not deductible on security charges as it involves only supply of manpower
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No TDS on reimbursements to directors and on traded goods supplied to client
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Section 194H TDS applicable on Payment to Oxford University for Referring Students
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No section 40(A)(Ia) disallowance for purchase if TDS not deductible on such purchase
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TDS not deductible on salary, bonus, commission or remuneration credited by firm to partners
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Disallowance u/s 40a(ia) unjustified if payee duly disclosed receipt in its return
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Disallowance of expense u/s 40(a)(ia) untenable when TDS deducted at lower rates
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