#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Mere non-production of proof for dispatch of documents does not entail disallowance
Income Tax
Income Tax
Only Investments in respect of which income is exempt to be considered in working of disallowance U/s. 14A
Income Tax
Income Tax
ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained
Income Tax
Income Tax
Disallowance of expenditure for non deduction of tax at source – Implications and Explanations
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Income Tax
Tax at source not deductible on reimbursement of cost
Income Tax
Income Tax
Deduction u/s 194C instead of u/s 194J renders shortfall liable for disallowance u/s 40(a)(ia)
Income Tax
Income Tax
No TDS u/s 194C for payments of reimbursement of expenses
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Income Tax
TDS not deductible on reimbursement of expenses since it is not an income
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Income Tax
TDS applicable on Karigar/ Embroidery charges but not on Purchase of Sarees
Income Tax
Income Tax
No Disallowance for non-deduction of TDS if payee includes the same amount in his ITR and paid taxes on the same
Income Tax
Income Tax
Section 263 can be invoked for late deduction and deposit of TDS
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Income Tax
Dismissal of SLP by Hon’ble Supreme Court in case of Vector Shipping Explained
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Income Tax
Disallowance cannot be made U/s. 40(a)(ia) for Short Deduction of TDS
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Income Tax
