#section 40(a)(ia)
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710 articlesIncome Tax
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No law barring Partners to draw Remuneration from multiple Firms
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Retrospective amendment cannot change tax withholding liability, with retrospective effect
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Disallowance U/s 40(a)(ia) cannot be made for shortfall due to difference of opinion as to taxability
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Section 40(a)(ia) can’t be invoked in absence of amount claimed as expenditure
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No disallowance u/s 40(a)(ia) on payment to film distributors u/s 40(a)(ia) if not subject to TDS
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Retrospective application of CBDT Circular clarifying no TDS to be deducted for Bank Guarantee Commission
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TDS deductible on delayed pay-in-charges payable to sharebroker for making delayed payment
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Amendment to Section 40(a)(ia) has Retrospective Effect
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No TDS U/s. 194J on charges paid to unqualified professional
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No TDS on Payment to Amazon for Web-Hosting as same is not Royalty
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Disallowance u/s. 40(a)(ia) are outside the jurisdiction of section 154
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Payment for bandwidth charge utilization was royalty & TDS applicable
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Provisions of Section 68 Cannot be applied to Sundry Creditor
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