#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
ITAT Delhi Deletes Section 40(a)(ia) Disallowance as Travel Reimbursement Was Not FTS
Income Tax
Income Tax
Pune ITAT Quashes Section 263 Revision; Detailed AO Enquiry Bars Revision on Mere Change of Opinion
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ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure
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ITAT Deletes ₹18.24 Crore Addition as Corrupted Computer Records cannot Override Audited Books
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ITAT Remands Appeal Due to Invalid Service of Hearing Notices
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ITAT Partly Allows TP Appeal, Revises Comparable Selection for ALP Determination
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Bombay HC Upholds 0.5% Corporate Guarantee Fee; No Section 40(a)(ia) Disallowance for Short TDS Deduction
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No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date
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No Tax on Inter-Circle Reconciliation Differences: ITAT Deletes ₹1,527 Crore Addition
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Compensation for Cancelled Land Sale Allowed as It Was for Commercial Expediency: ITAT Chennai
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Section 194C TDS not applies on materials purchased for installation work: ITAT Kolkata
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ITAT Allows Advertisement Expenses as Sponsorship & Promotional Activities Were Business-Related
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Income Tax
APMC Cess Does Not Prove Unaccounted Turnover: ITAT Mumbai
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Income Tax
