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