#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
WhatsApp Chats & Estimates Alone Insufficient in Unabated Search Case: ITAT Deletes On-Money Addition
Income Tax
Income Tax
ITAT Allows Section 80IA Deduction Because JV Was Only a Pass-Through Entity
Income Tax
Income Tax
No Section 40(a)(ia) Disallowance for Short TDS Deduction When Payee Has Paid Tax: Bombay HC
Income Tax
Income Tax
Ad-Hoc 10% Expense Disallowance Deleted: ITAT Says AO Cannot Make Additions on Pure Guesswork
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Invalid for Mere Short Deduction of TDS: Bombay HC
Income Tax
Income Tax
No TDS Disallowance on Branch Transfer & Remuneration to Partner
Income Tax
Income Tax
Notional Interest Addition Deleted Because Only Real Income Can Be Taxed: ITAT Delhi
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Income Tax
No TDS on Foreign Agent Commission for Services Rendered Abroad; ITAT Deletes Section 40(a)(i) Disallowance
Income Tax
Income Tax
No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi
Income Tax
Income Tax
Charitable Trust as Pass-Through Entity: ITAT Deletes Interest Disallowance Rejects 8% Profit Estimation
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Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
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ITAT Bangalore Remands ₹49L Sec 68 Addition & ₹3.74L TDS Disallowance for Fresh Verification
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
