#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Payments made as reimbursement towards shared technology services not subject to TDS u/s 195
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Withdrawal of Circular cannot be retrospective: TDS not deductible on Commission paid to non-resident agent Outside India
Income Tax
Income Tax
Section 263- Revision Order- AO cannot examine the aspect which CIT has not asked him to examine
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Income Tax
Proviso to Sec. 201(1) and 2nd proviso to sec. 40(a)(ia) should be viewed in same manner
Income Tax
Income Tax
No disallowance on non-deduction of TDS if payee discharged tax liability on income; Applicable retrospectively: ITAT
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Non TDS deduction disallowance not sustainable if payee discharges his tax liability
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Income Tax
Second proviso to sec.40(a)(ia) of the IT Act is curative and it has retrospective effect w.e.f. 1st April, 2005
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Income Tax
Incomes chargeable to tax U/s. 172 cannot be subject to TDS under chapter XVII-B
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Section 194C- Casual labourer are not sub-contractor : HC
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Income Tax
Disallowance U/s. 40(a)(ia) justified for deduction of TDS under wrong section :HC
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Second Proviso to Sec 40(a)(ia) being not curative by nature does not have retrospective effect: HC
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Income Tax
2nd proviso to sec 40(a)(ia) inserted in FA ,2012 have retrospective effect from 01-04-2005
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Income Tax
TDS is to be deducted on both amount paid as well as payable Section 40(a)(ia)-HC
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