#section 40(a)(ia)
Log in to FollowEvery article filed under the “section 40(a)(ia)” tag — analysis, news and updates.
710 articlesIncome Tax

Income Tax
No TDS on sales commission paid to non-residents for services rendered outside India
Income Tax

Income Tax
No Section 40(a)(ia) disallowance if Expense was not claimed
Income Tax

Income Tax
Section 40(a) not applicable in case of charitable trust or institution
Income Tax

Income Tax
ITAT deletes Section 40(a)(ia) disallowance on provision for expenses
Income Tax

Income Tax
No TDS on discount/commission on sale of prepaid sim cards & Roaming Charges
Income Tax

Income Tax
TDS on leased line charge already paid cannot be enforced by subsequent amendment
Income Tax

Income Tax
ITAT directs AO to delete Section 40(a)(ia) disallowance in Tata Sky case
Income Tax

Income Tax
Stake money paid to horse owners not liable to TDS under section 194B or section 194BB
Income Tax

Income Tax
Section 40(a)(ia) not applies in respect of a claim for depreciation
Income Tax

Income Tax
Mistake in nomenclature in account head cannot change nature of payment
Income Tax

Income Tax
TDS liability cannot be imposed retrospectively based on subsequent Judgment
Income Tax

Income Tax
Section 195 TDS Applicable on Software Purchase Expenses incurred by Distributor
Income Tax

Income Tax
TDS not deductible on Agency Commission paid to Overseas Agents not having PE in India
Income Tax

Income Tax
