#section 40(a)(ia)
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750 articlesIncome Tax
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ITAT referred case back to lower authorities as pre-requisite condition of DTAA is not ascertained
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Disallowance of expenditure for non deduction of tax at source – Implications and Explanations
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Tax at source not deductible on reimbursement of cost
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Deduction u/s 194C instead of u/s 194J renders shortfall liable for disallowance u/s 40(a)(ia)
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No TDS u/s 194C for payments of reimbursement of expenses
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TDS not deductible on reimbursement of expenses since it is not an income
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TDS applicable on Karigar/ Embroidery charges but not on Purchase of Sarees
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No Disallowance for non-deduction of TDS if payee includes the same amount in his ITR and paid taxes on the same
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Income Tax
Section 263 can be invoked for late deduction and deposit of TDS
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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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Second proviso to section 40(a)(ia) is curative and has retrospective effect, Appeal allowed
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Consultancy services and Independent personal services in the context of a DTAA explained
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