#section 40(a)(ia)
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710 articlesIncome Tax
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Consultancy services and Independent personal services in the context of a DTAA explained
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TDS not deductible on Shipment Charges Paid as Reimbursement U/S 194C
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Disallowance u/s 40(a)(ia) for not deducting TDS u/s 195 in the absence of PE and business connection in India not justified
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Disallowance of expenditure due to non compliance of TDS provisions
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Amounts already paid without TDS cannot be disallowed- Merilyn Shipping followed
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Section 40(a)(ia) not attracted in respect of payment already made by the end of previous year
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s. 40(a)(ia) Disallowance has to be made irrespective the fact that whether payment is made during the year or not
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Penalty U/s. 271(1)(c) cannot be imposed for failure to deduct TDS
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TDS on interest paid by assessee Indian branch of a Belgian bank to its head Office
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Disallowance for failure to withhold tax- Sec.195 rw Sec. 40(a)(i)
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Disallowance u/s 40(a)(ia) for mere deduction of TDS under wrong section
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Deduction U/s. 80IB(10) cannot be denied for mere delay in issue of completion certificate by Municipality
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Decision of special bench is to be followed by other benches unless reversed by High Court
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