#Section 44AA
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Income Tax
Income Tax
Reimbursement on account of secondment of employees cannot be treated as FTS: ITAT Delhi
Income Tax
Income Tax
Computation of business profits & gains on presumptive basis: Section 44AD
Income Tax
Income Tax
Penalty u/s. 271B for not getting books of accounts audited not leviable as reasonable cause shown: ITAT Jaipur
Income Tax
Income Tax
ITAT delete Section 271A Penalty: AO Fails to Prove Appellant’s Business Mandating Books under Section 44AA
Income Tax
Income Tax
Addition u/s 68 impermissible as income estimated u/s 44AD of the Income Tax Act
Income Tax
Income Tax
Penalty u/s 271B not leviable as benefit of presumptive taxation upto Rs. 2 Crores available
Income Tax
Income Tax
Presumptive Taxation Scheme for Business Section 44AD of Income Tax Act
Income Tax
Income Tax
No Penalty under Section 271A for Maintained Books of Account
Income Tax
Income Tax
Rejection of books of accounts of corporate assessee cannot be done in light manner
Income Tax
Income Tax
Juxtaposition between Section 44AA & 44AB: Analysis and Suggestions
Income Tax
Income Tax
Illogical clauses (i) & (ii) in section 44AA(2) – Maintenance of books
CA, CS, CMA
CA, CS, CMA
Linkage of Section 44AA, 44AD, 44ADA and 44AB
Income Tax
Income Tax
Once penalty for non-maintenance of books is levied then penalty for not getting books audited not leviable
Income Tax
Income Tax
TDS u/s 194J not deductible on payment to contract teachers
Explore the latest Section 44AA updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
