#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
No TDS on commission paid to non-resident agent for effecting exports
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No TDS on discount/rebate allowed to dealers/distributors on sale of products
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Depreciation cannot be disallowed under section 40(a)(ia)
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No section 14A Disallowance if There is No Exempt Income
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Outstanding Receivables are Part of Working Capital Hence No Separate Benchmarking Required for them
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No disallowance of discount for Non-Deduction of TDS
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TDS deductible on year-end provisions debited to profit & loss account
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Marketing Expense for Issuance of Handsets on Free of Cost is allowed as Business Expense
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ITAT remand back Matter to AO for Re-Examination of Relocation Expense & Related TDS Compliance
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Section 40(a)(ia) amendment is Curative & is Retrospective
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Amendment to Section 40(a)(ia) by Finance Act 2010 was retrospective
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TDS default on Payment of any Nature other Then Salary, to A Non-Resident / Foreign Company
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Supreme Court Judgment on Disallowance under Section 40(a)(ia)
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