#section 40(a)(ia)
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750 articlesIncome Tax
Income Tax
Assessment Order Set Aside for Ignoring Valid Revised Return Filed Within Time
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ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
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ITAT Mumbai Allows Actuarial Provisions for Employee Benefit Schemes; Deletes Major Disallowances on Expense Provisions
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No TDS on Foreign Commission as Income Not Taxable in India: ITAT Rajkot
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AMP expense incurred exclusively for business is revenue expenditure: ITAT Delhi
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ITAT Mumbai: Notional Rent Taxable on Unsold Flats Held as Stock-in-Trade (Pre-Sec 23(5) Era)
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Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
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No TDS on Payment for serving food in restaurant in normal course of its business
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Capital Payment for Land Purchase Cannot Be Disallowed Under Section 40A(3): ITAT Nagpur
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TNMM vs “Other Method” & Validity of Berry Ratio under Limited Risk Model: ITAT Delhi in Verizon India Case
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Penalty U/s 271DA & 271E Invalid When Original Assessment Set Aside – ITAT Deletes Penalties
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ITAT Pune Upholds Estimation of Profit @8% When Assessee Fails to Prove Purchases & Creditors
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Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
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