#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
AO cannot reopen the case without bringing something new on record
Income Tax
Income Tax
Amendment to s. 40(a)(ia) by Finance Act, 2010 are retrospective and curative in nature
Income Tax
Income Tax
Assessee cannot be asked to comply with a provision not in force at relevant time
Income Tax
Income Tax
ITAT on Disallowance of Payments of interest to NBFC without TDS deduction
Income Tax
Income Tax
No disallowance U/s. 40(a)(ia) if recipient already paid taxes on sources of income
Income Tax
Income Tax
In absence of principal agent relationship section 194H not applicable
Income Tax
Income Tax
TDS not deductible on Reimbursement of conversion expenses without profit element
Income Tax
Income Tax
Disallowance justified for non deduction of TDS on Provision for Audit Fees
Income Tax
Income Tax
Amount paid to RMCs for Foreign Currency Purchase cannot be treated as Commission liable to TDS
Income Tax
Income Tax
Section 40(a)(ia): Disallowance of expenditure for non-deduction of tax at source on payment made to resident
Income Tax
Income Tax
TDS U/s. 194C applies on amount paid under Oral Agreement
Income Tax
Income Tax
No disallowance U/s. 40(a)(ia) where net profit was estimated
Income Tax
Income Tax
TDS not deductible on estimation /provision of expenses which was not paid
Excise Duty
Excise Duty
