Read all Latest Updates on and about Section 40(a)(ia) of the Income Tax Act

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Bombay HC admits Revenue Appeal on Income Tax TDS Applicability and Profit Taxability for Joint Ventures u/s 194C [Read Order]

Manu Sharma

The Bombay High Court has admitted an appeal filed by the Principal Commissioner of Income Tax-3, Pune, challenging the Income Tax Appellate Tribunal...

S.40(a)(ia) Not Applicable to short deduction of TDS: Uttarakhand HC Dismisses Income Tax Appeal...

ITAT Upholds No TDS Liability for Patel Engineering Ltd, Confirms Deletion of Disallowance u/s...

Massive Incorrect TDS Filings Crackdown: Income Tax Dept to Audit 40,000 Taxpayers

12 Lakhs TDS Disallowance u/s 40(a)(ia): ITAT Remands Case to AO for Verification and Reassessment...

No Affidavit showing Cause of 2086-Day Delay in Filing Income Tax Appeal: ITAT upholds CIT(A) decision dismissing Appeal in-limine [Read Order]

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the decision of the Commissioner of Income Tax (Appeals) [CIT(A)], dismissing an appeal that was delayed by 2086 days. The...

Non-Deduction of TDS u/s 40(a)(ia) of Income Tax Act: ITAT confirms Addition of Rs 10.8 Lakhs [Read Order]

The addition of Rs. 10, 84,787/- was made due to the non-deduction of TDS under section 40(a)(ia) of the Income Tax Act, 1961. In a recent ruling the Delhi bench of the Income Tax Appellate...

Transferees Eligible to Claim TDS Credit Even if Certificates are in Name of Amalgamated/Demerged Company: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) directed the AO to allow Tax Deducted at Source ( TDS ) credit to transferees, even if the certificates are in the name of the...

Provisions of S.40(a)(ia) not Applicable for Non-Deduction of TDS in Salary prior to AY 2015-2016: ITAT Deletes Disallowance [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the disallowance holding that the provisions of Section 40(a)(ai) of the Income Tax Act 1961 was not applicable for non-deduction...

No TDS on Pre-paid Sim Card Sold on Discount charges u/s 40(a)(ia) if Relation between Assessee and Distributor is Principal to Principal: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer (AO) providing to treat the discount charges on prepaid SIM Card as not allowable in terms of Section...

TDS not Deductible on Commission Paid to Non-Resident Agent Overseas: Delhi HC [Read Order]

The Delhi High Court has held that Tax Deducted at Source (TDS) is not deductible on commission paid to non-resident agents overseas. The Revenue challenged the order dated 06.08.2019, passed by...

No Disallowance u/s. 40(a)(ia) of Income Tax Act can be Made for Short Deduction of Tax: ITAT [Read Order]

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that no disallowance was made under section 40(a)(ia) of the Income Tax Act,1961 for short deductions of tax by the...