#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Disallowance of expenditure sustainable when assessee unable to prove non-applicability of provisions of section 40(a)(ia)
Income Tax
Income Tax
Service of procuring export order for assessee cannot be termed as FTS
Income Tax
Income Tax
TDS not deductible on exempt supplementary rent – Section 10(15A)
Income Tax
Income Tax
No TDS on commission paid to a foreign agent for service provided outside India
Income Tax
Income Tax
TDS not deductible by distributor for mere routing of commission paid to retailers by telecom company through his ledger
Income Tax
Income Tax
Section 28(va) and Section 40(a)(ia) of Income Tax Act, 1961- Q&A
Income Tax
Income Tax
No section 40(a)(ia) disallowance for professional charges not claimed in profit and loss account
Income Tax
Income Tax
Sales Commission cannot be treated as Technical Services
Income Tax
Income Tax
TDS on trade discount to news paper vendors & P2P payment to Advertising Agents
Income Tax
Income Tax
Payments for computer software sold/licenced on a CD/other physical media cannot be classed as a royalty
Income Tax
Income Tax
No section 40(a)(i) disallowance for commission paid to overseas agents
Income Tax
Income Tax
Disallowance for Non deduction of Tax at Source
Income Tax
Income Tax
Liability to Tax deduction cannot be imposed from retrospective effect
Income Tax
Income Tax
