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Section 40(a)(i) of the Income Tax Act

ITAT - ITAT Bengaluru - TDS Disallowance - TAXSCAN
ITAT Remands ₹5.41 Cr TDS Disallowance on US Remittance for Reassessment Under India-US DTAA [Read Order]
April 17, 2025
Income Tax - ITAT - ITAT Bangalore - Income Tax Act - Section 28(iv) of Income Tax Act - taxscan
Addition by AO u/s 28(iv) of Income Tax Act unwarranted as Free Test Assets are Returned or Destroyed and Software Pricing Set by MAP: ITAT [Read Order]
December 9, 2024
Disallowance - Income Tax Act - DTAA - Delhi HC - Mitsubishi Corp India - taxscan
Disallowance u/s 40(a)(I) of the Income Tax Act is not Applicable as per DTAA between India and Japan: Delhi HC rules in Favour of Mitsubishi Corp India [Read Order]
March 7, 2024
ITAT - ITAT Mumbai - Income tax on bajaj auto ltd - Bajaj auto ltd - Income tax act - Expenditure incurred in foreign currency - Foreign currency - ITAT allows deduction - Expenditure incurred - TAXSCAN
Relief to Bajaj Auto Ltd: ITAT allows Deduction u/s 40(a) (i) of Income Tax Act in respect of Expenditure incurred in Foreign Currency [Read Order]
January 23, 2024
No TDS - Management Fee - Enterprises -FTS-Delhi HC - Notice - ITD-TAXSCAN
No TDS shall made towards Management Fee paid to Associated Enterprises which cannot be categorized as “FTS”: Delhi HC disposes Notice issued by ITD [Read Order]
December 14, 2023
Deduction - TDS - Reimbursement - Salary Cost - Salary - Seconded Employees - ITAT - taxscan
No Deduction of TDS for Reimbursement of Salary Cost for Seconded Employees: ITAT [Read Order]
July 4, 2023
Assessee’s Non-Compete Fee Payment for - Business Purpose Considered as Revenue Expenditure - ITAT - TAXSCAN
Assessee’s Non-Compete Fee Payment for Business Purpose Considered as Revenue Expenditure: ITAT
May 21, 2023
Commission paid - Sales Agent - Selling Products - Income Tax Act - Income Tax - ITAT - Taxscan
No Disallowance of Commission paid to U.S  Sales Agent for Selling Products in U.S u/s 40(a)(i) of the Income Tax Act: ITAT [Read Order]
May 6, 2023
received - income - deemed - ITAT - assessee - eligible - TDS - TAXSCAN
Consideration received not Income Deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]
October 16, 2022
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