#section 40(a)(ia)
Log in to FollowEvery article filed under the “section 40(a)(ia)” tag — analysis, news and updates.
710 articlesIncome Tax
Income Tax
No tax withholding on remittance by Indian head office to its foreign branch
Income Tax
Income Tax
Section 194C not applies to hiring or renting of equipment
Income Tax![Once tax has not been deducted and even if such tax has been paid by the deductee, Disallowance u/s.40[a][ia] can be made](https://taxguru.in/wp-content/uploads/2026/08/ITAT-Mumbai.jpg)
Income Tax
Once tax has not been deducted and even if such tax has been paid by the deductee, Disallowance u/s.40[a][ia] can be made
Income Tax
Income Tax
Commission to a foreign agent without tax deduction for services outside India cannot be disallowed
Income Tax
Income Tax
S. 40(a)(ia) Amendment to give extended time for TDS payment is retrospective
Income Tax
Income Tax
When the assessee-society acts as an intermediate between the company and the members of the society, and the fact that there is no relationship between the assessee and its members as contractor and contractee, section 194C does not get attracted and no disallowance could be made u/s 40(a)(ia)
Income Tax
Income Tax
Section 40 (a) (ia) applies even in respect of amount paid & not merely payable to contractors
Income Tax
Income Tax
Assessee not eligible for deduction u/s 80IB on the amount disallowed by AO due to delayed payment of employee’s contribution of P.F
Income Tax
Income Tax
If AO has not applied his mind while passing the order and did not call for the required details for completing the assessment, initiation of proceedings u/s 263 in such circumstances is valid
Income Tax
Income Tax
Amendment in Section 40(a)(ia) of Income Tax Act is not retrospective
Income Tax
Income Tax
DCIT Vs M/s Aban Offshore Ltd (ITAT Chennai)
Income Tax
Income Tax
Discounting charges on bills of exchange are not interest
Income Tax
Income Tax
Payments to non-resident freight forwarders not chargeable to tax
Income Tax
Income Tax
