#section 40(a)(ia)
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710 articlesIncome Tax
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Section -40(a)(ia) ITAT benches cannot overrule Special Bench Judgment in Merilyn Shipping
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No disallowance for non-payment of TDS can be made if payee has paid tax thereon
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Sec. 194A TDS not deductible on Hundi discount as it is not interest
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Payment of related Indian income tax by recipient foreign entity and disallowance for payment made without deduction of TDS
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Penalty u/s 271C cannot be levied where assessee was under bonafide belief that TDS is not deductible
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Parities & Anomalies Brought Between Section 40(a)(i) & Section 40(a)(ia) by Finance Bill 2014
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Budget 14- Disallowance for non Payment or non deduction of TDS restricted to 30%
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Budget 2014- Disallowance of expenditure for non- deduction of tax at source U/s. 40(a)(ia)
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Disallowance u/s. 40(a)(ia) applies only to amounts ‘payable‘ as of 31st March – SC
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Disallowance u/s 40(a)(ia) should not be made on the basis of subsequent amendments
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S. 40(a)(ia) amendment vide Finance Act 2010 allowing TDS payment till return due date is retrospective
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No Disallowance for non deduction of TDS if recipient of income paid tax on the same
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Section 40(a)(ia): Whether applicable to sum payable at the year end or on all sums during year
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