#section 40(a)(ia)
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710 articlesIncome Tax
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TDS not deductible on Payments to banks for utilization of credit card facilities are in
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SC dismisses SLP – Disallowance of reimbursement of expenses to agents U/s. 40(a)(ia)
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No disallowance U/s. 40(a)(i) on payment to non residents where "deduction neutrality non-discrimination" violated
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Discounting charges of Bill of Exchange or factoring charges of sale cannot be termed as interest for TDS U/s. 194A
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Amendment to Section 40(a)(ia) is retrospective in nature
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Section 40(a)(ia) applies only to those amounts ‘payable’ and not to those amounts ‘paid’
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Ratio decidendi of a judgment prevails upo the contrary obiter dicta of another judgment
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CBDT circular on Section 40(a)(ia)-TDS Disallowance
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TDS deductible despite non claim of related expenditure
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Taxation of fees for technical services u/s 9(1)(vii) & disallowance u/s 40(a)(i) for failure to deduct TDS
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No Disallowance U/s. 40(a)(ia) if TDS paid before due date of filing IT return
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Disallowance U/s. 40(a)(ia) – TDS – View favourable to assessee must be adopted
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No Disallowance U/s. 40(a)(ia) For TDS Already Paid During The Year: HC
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