#section 40(a)(ia)
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710 articlesIncome Tax

Income Tax
Reimbursement of Actual Expenditure does not attract Section 194C & 40(a)(ia)
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No disallowance for interest paid to NBFC without TDS deduction, considered by NBFC in their Income
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“Paid” vs “Payable” interpretation- Section 40(a)(i) & Section 40(a)(ia) clarified by Apex Court
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No TDS to be deducted on Export Commission by Hero Motors to HMCL
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TDS U/s. 194C not deductible on wages paid to labourers working under direct supervision of assessee
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Hon’ble Supreme Court puts an end to Section 40a(ia) Controversy
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Section 40(a)(ia) paid vs payable controversy settled by SC
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Sec 40(a)(ia) amendment extending TDS payment due date U/s. 139(1) is Retrospective
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TDS defaults when amount is Payable to a Resident
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Profit increased due to disallowance U/s. 40(a)(ia) is eligible for deduction U/s. 10A
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Rights fees Payment to ICC is not Royalty or Fees for technical services
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Activity of Mere Hiring of Machineries and Equipments does not attract TDS: Allahabad HC
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No disallowance for Non deduction of TDS on amount paid to Tata Group Companies
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Income Tax
