#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
No TDS on ocean freight paid to non-resident shipping companies
CA, CS, CMA
CA, CS, CMA
Digital Technology (DigiTech) & E-commerce Taxation
Income Tax
Income Tax
No liability on assessee to deduct merely based on provisions
Income Tax
Income Tax
ITAT Restored Case to AO Regarding TDS Applicability u/s 194A on Financial Charges Paid for Car Loan
Income Tax
Income Tax
Payment of Foreign Agency Commission not liable for TDS in India
Income Tax
Income Tax
Reopening of assessment merely on Internal Audit Objection Not Justified
Income Tax
Income Tax
Amendment in Section 40(a)(ia) vide Finance Act, 2010 are retrospective
Income Tax
Income Tax
Section 195 TDS applicable only when amount is chargeable to tax in the hands of recipient
Income Tax
Income Tax
Amendment to Section 40(a)(ia) restricting disallowance to 30% is retrospective
Income Tax
Income Tax
No Disallowance U/s. 40(a)(ia) if retainer-ship expense shown by recipient in their return
Income Tax
Income Tax
Profit Enhanced due to disallowance u/s 40(a)(ia) allowed for Dedcution u/s 10AA
Income Tax
Income Tax
No TDS on harvesting charges paid on behalf of farmers as agent
Income Tax
Income Tax
In absence of Applicability of TDS, no Section 40(a)(ia) disallowance
Income Tax
Income Tax
