Begin typing your search above and press return to search.
![Amendment to S. 40(a)(ia) has Retrospective Effect: Bombay High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/01/GST-Bombay-High-Court-Taxscan.jpg "Amendment to S. 40(a)(ia) has Retrospective Effect: Bombay High Court [Read Judgment]")
Amendment to S. 40(a)(ia) has Retrospective Effect: Bombay High Court [Read Judgment]
The Bombay High Court has recently held that the amendment to the second proviso to section 40(a)(ia) of the Income Tax has retrospective effect. The...
![No disallowance u/s 40(a)(i) can be made in respect of Payment of Management Charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Service-Tax-Taxscan.jpg "No disallowance u/s 40(a)(i) can be made in respect of Payment of Management Charges: ITAT [Read Order]")
![Sec 40(a)(ia) of the Income Tax Act is applicable in case of Expenditure ‘payable’ only: ITAT Hyderabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Sec 40(a)(ia) of the Income Tax Act is applicable in case of Expenditure ‘payable’ only: ITAT Hyderabad [Read Order]")