#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Section 263 Invoked for TDS Default on Freight: ITAT Patna Upholds Revisionary Order
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Income Tax
No TDS on reimbursement of interest paid by a partner on behalf of firm
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Income Tax
Cash Advances Not Taxable Before Project Completion Under PCM
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Income Tax
TP adjustment restricted to international transaction with AE as segmental accounts not maintained
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Income Tax
Deductor Not in Default When Payee Has Paid Due Taxes: ITAT Mumbai
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Income Tax
Unsecured Loan Addition Unsustainable Without Contrary Evidence
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Income Tax
PCIT Action Invalid for Failing Twin Conditions Under Section 263
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Income Tax
Computer Accessories is Revenue Expense Because of Recurring Nature: ITAT Mumbai
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Income Tax
Adjustment in intimation u/s 143(1) disallowing deduction u/s 10B was quashed
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Income Tax
ITAT Deletes Addition Causing Duplicate Disallowance of Expenses
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Income Tax
Section 263 Cannot Expand Beyond Limited Scrutiny Scope: ITAT Delhi
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Income Tax
Section 40(a)(ia) Addition Set Aside Due to Unverified Threshold Applicability
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Income Tax
Section 40 Disallowance Fails for Overseas Commission Payments
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Income Tax
