#section 40(a)(ia)
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710 articlesIncome Tax
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if assessee complies with section 194C(6), no disallowance U/s. 40(a)(ia)
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Referral fees to foreign concern for introducing clients is not a fee for technical services
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Disallowance U/s. 40(a)(ia) cannot be made for non-compliance with requirements of Section 194C(7)
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Salary cannot be disallowed for mere non furnishing copies of appointment order, attendance register
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Consequences for TDS non compliances
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TDS not dedutible on charges paid to Banks for providing payment gateway
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Depreciation on Imported Software Not Considered as Royalty & Not Liable for Disallowance u/s 40(a)(ia)
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Section 195(1) & 40(a)(ia) talks about tax deduction where sum is chargeable to tax
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Assessee cannot be treated as defaulter for Shortfall TDS deduction
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No TDS on commission payment made to overseas agents
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Lorry Booking Agent not liable to deduct TDS on freight charges
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Reimbursable expense cannot be disallowed for Non-deduction of TDS
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No Section 40(a)(ia) for Non TDS deduction if Payee paid tax to government
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