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#section 40(a)(ia)

Every article filed under the “section 40(a)(ia)” tag — analysis, news and updates.

750 articles
Income TaxITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure
Income Tax

ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure

CA Sandeep Kanoi4 months ago
Income TaxITAT Deletes ₹18.24 Crore Addition as Corrupted Computer Records cannot Override Audited Books
Income Tax

ITAT Deletes ₹18.24 Crore Addition as Corrupted Computer Records cannot Override Audited Books

CA Sandeep Kanoi4 months ago
Income TaxITAT Remands Appeal Due to Invalid Service of Hearing Notices
Income Tax

ITAT Remands Appeal Due to Invalid Service of Hearing Notices

CA Ajay Kumar Agrawal4 months ago
Income TaxITAT Partly Allows TP Appeal, Revises Comparable Selection for ALP Determination
Income Tax

ITAT Partly Allows TP Appeal, Revises Comparable Selection for ALP Determination

CA Sandeep Kanoi4 months ago
Income TaxBombay HC Upholds 0.5% Corporate Guarantee Fee; No Section 40(a)(ia) Disallowance for Short TDS Deduction 
Income Tax

Bombay HC Upholds 0.5% Corporate Guarantee Fee; No Section 40(a)(ia) Disallowance for Short TDS Deduction 

CA Sandeep Kanoi4 months ago
Income TaxNo Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date
Income Tax

No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date

CA Vijayakumar Shetty4 months ago
Income TaxNo Tax on Inter-Circle Reconciliation Differences: ITAT Deletes ₹1,527 Crore Addition
Income Tax

No Tax on Inter-Circle Reconciliation Differences: ITAT Deletes ₹1,527 Crore Addition

RATHI4 months ago
Income TaxCompensation for Cancelled Land Sale Allowed as It Was for Commercial Expediency: ITAT Chennai
Income Tax

Compensation for Cancelled Land Sale Allowed as It Was for Commercial Expediency: ITAT Chennai

CA Sandeep Kanoi4 months ago
Income TaxSection 194C TDS not applies on materials purchased for installation work: ITAT Kolkata
Income Tax

Section 194C TDS not applies on materials purchased for installation work: ITAT Kolkata

CA Sandeep Kanoi4 months ago
Income TaxITAT Allows Advertisement Expenses as Sponsorship & Promotional Activities Were Business-Related
Income Tax

ITAT Allows Advertisement Expenses as Sponsorship & Promotional Activities Were Business-Related

CA Sandeep Kanoi4 months ago
Income TaxAPMC Cess Does Not Prove Unaccounted Turnover: ITAT Mumbai
Income Tax

APMC Cess Does Not Prove Unaccounted Turnover: ITAT Mumbai

CA Vijayakumar Shetty4 months ago
Income TaxBangalore ITAT: Write-Off in Books Is Enough for Bad Debt Claim; Ad-Hoc Expense Disallowance Struck Down
Income Tax

Bangalore ITAT: Write-Off in Books Is Enough for Bad Debt Claim; Ad-Hoc Expense Disallowance Struck Down

CA Vijayakumar Shetty4 months ago
Income TaxITAT Mumbai in AY 2010-11: Extensive Ruling on Banking Taxation Issues
Income Tax

ITAT Mumbai in AY 2010-11: Extensive Ruling on Banking Taxation Issues

CA Sandeep Kanoi4 months ago
Income TaxSection 40(a)(ia) Disallowance Cannot Apply as Expenses Stayed in Work-in-Progress: ITAT Mumbai
Income Tax

Section 40(a)(ia) Disallowance Cannot Apply as Expenses Stayed in Work-in-Progress: ITAT Mumbai

CA Sandeep Kanoi4 months ago