#section 40(a)(ia)
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750 articlesIncome Tax
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Technical Glitch in Form 26A Filing Cannot Trigger Section 40(a)(ia) Disallowance: ITAT Bangalore
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Income Tax
Section 69C Addition Deleted for Lack of Corroborative Evidence & Cross-Examination: ITAT Pune
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Income Tax
Section 154 Rectification Set Aside as Section 40(a)(ia) TDS Issue Was Debatable: ITAT Delhi
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Income Tax
Entire Books Cannot Be Rejected for One Unproved Expense: ITAT Ahmedabad
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Income Tax
Agricultural Income Addition Deleted as Books Not Rejected: ITAT Bangalore
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Income Tax
CIT(A) Cannot Dismiss Appeal Ex Parte Without Deciding on Merits: ITAT Bangalore
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Only 2% Net Profit on Unaccounted Sales Taxable: ITAT Mumbai
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Income Tax
Section 80-IA Deduction Upheld as Market Value Must Be Based on Electricity Board Consumer Rates
Income Tax
Income Tax
ITAT Mumbai Restricts Section 14A Disallowance as It Cannot Exceed Exempt Income
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Income Tax
ITAT Deletes Section 40(a)(ia) Disallowance as Payments Stayed Below TDS Threshold
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Income Tax
Bangalore ITAT Allows Mine Development Expenditure as Revenue Expense; Deletes Double Addition
Income Tax
Income Tax
ITAT Allows Gratuity Deduction as Contribution Was Made to Approved Gratuity Fund
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Income Tax
ITAT Delhi Deletes Section 40(a)(ia) Disallowance as Travel Reimbursement Was Not FTS
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Income Tax
