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![Non-Filing of Form 26A before DGIT (Systems) won’t attract Addition u/s 40(a)(ia): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Non-Filing of Form 26A before DGIT (Systems) won’t attract Addition u/s 40(a)(ia): ITAT [Read Order]")
Non-Filing of Form 26A before DGIT (Systems) won’t attract Addition u/s 40(a)(ia): ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Cuttack on Monday held that if an assessee has filed Form 26A, not before the director general of income...
![Section 40(a)(ia) of Income Tax Act applies to both ‘Payable’ and ‘Paid’ Expenditures: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg "Section 40(a)(ia) of Income Tax Act applies to both ‘Payable’ and ‘Paid’ Expenditures: SC [Read Judgment]")