#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
Year-End Provisions Attract TDS – Disallowance u/s 40(a)(ia) Does Not Bar Action u/s 201 – Matter Restored for Limited Verification – ITAT Bangalore
Income Tax
Income Tax
ITAT Restores Appeals After Delay Condoned Due to Lack of Knowledge of Online Orders
Income Tax
Income Tax
Wrong TDS Section Not Basis for Disallowance – Sec 40(a)(ia) Inapplicable to Short Deduction (194C vs 194J)
Income Tax
Income Tax
Additions u/s 69C & 68 Deleted – Clerical Error in Form 3CD; Ex-Parte Order Set Aside: ITAT Chennai
Income Tax
Income Tax
Transport income to be estimated using U/s 44AE as guiding yardstick: ITAT Chennai
Income Tax
Income Tax
Bogus Purchase Addition Restricted to 10% – CIT(A) Relief Upheld
Income Tax
Income Tax
TDS Default u/s 201 – Matter Remanded for Verification of Payees’ Tax Payment
Income Tax
Income Tax
Interest on Borrowed Capital Forms Part of Cost of Acquisition: ITAT Chennai
Income Tax
Income Tax
Interest to NBFC Not Automatically Disallowable u/s 40(a)(ia): ITAT Rajkot
Income Tax
Income Tax
Lal Dora Property to Be Valued as Agricultural/Residential for Section 50C
Income Tax
Income Tax
Unsecured Loans Examined in Earlier Assessments Cannot Be Re-added on Same Material
Income Tax
Income Tax
Change of Opinion: ITAT Pune Quashes Reassessment; Section 68 & 40(a)(ia) Additions Fail
Income Tax
Income Tax
