#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Disallowance cannot be made by only giving weight age to nomenclature and without seeing real purpose for payment
Income Tax
Income Tax
Section 40(a)(ia) proposed to apply to Income from Other Sources
Income Tax
Income Tax
Need to Rationalize Provisions of Section 40(a)(ia) of Income Tax, 1961
Income Tax
Income Tax
Sections 194C(6) & Section 194C(7) are independent of each other
Income Tax
Income Tax
Second proviso to s. 40(a)(ia) inserted by F.A. 2013 – Whether retrospective?
Income Tax
Income Tax
Tax on services rendered abroad by foreign firms to Indian CA Firm
Income Tax
Income Tax
Sec. 40 (a)(i) is discriminatory & not applicable to Indo-US DTAA
Income Tax
Income Tax
Disallowance U/s. 40(a)(ia) not justified for Freight charges paid but not claimed as expense
Income Tax
Income Tax
No TDS on payment to non-resident which not taxable in India
Income Tax
Income Tax
Technical services Meaning – articulated by SC
Income Tax
Income Tax
Technical services denote services for special needs of Customer: SC
Income Tax
Income Tax
S. 40(a)(iii): No specified period for TDS deposit in claiming salary expenses
Income Tax
Income Tax
100% expense disallowance for Cash Payment should go
Income Tax
Income Tax
