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

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Section 40(a)(ia) of...

Failure to Provide Details of Payee: ITAT Restricts Disallowance of Expenses to 30% u/s 40(a)(ia) [Read Order]

Fathima Karama A.M

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has restricted the disallowance of expenses to 30% under Section 40(a)(ia) of the Income...

Deduction shall not be Disallowed u/s 40(a)(ia) of Income Tax Act on ground of TDS not Deducted, if...

Disallowance of interest component on EMI paid to Non-Banking Financial Companies u/s 40(a)(ia) of...

Factoring Charges Allowable as Deduction under Income Tax Act: ITAT [Read Order]

No availability of Technical Knowledge, Experience, Skill on Services provided by Non-Residents:...

Payment by Oxford University Press towards “School Support Services” for Referring Students constitutes “Brokerage”, TDS Applicable: ITAT [Read Order]

Income Tax Appellate Tribunal (ITAT), Mumbai Bench recently held that payment by Oxford University press towards school support services for referring students constitute brokerage. Assessee...

No Disallowance u/s 40(a)(ia) in absence of TDS Deduction on Purchase of Trade items: ITAT [Read Order]

The Lucknow bench of the Income Tax Appellate Tribunal ( ITAT ) has held that disallowance under section 40(a)(ia) of the Income Tax Act, 1961 is not allowable in the absence of TDS deduction...

Non-Submission of Proof of TDS deducted while Claiming Freight and Carriage Charges: ITAT upholds Disallowance [Read Order]

The Income Tax Appellate Tribunal (ITAT), has recently, in an appeal filed before it, upheld disallowance on account of non- submission of proof of TDS deducted while claiming freight and carriage...

ITAT deletes Disallowance of Rs 1 Lakh on account of Democratization of Premium of Govt Securities [Read Order]

The Income Tax Appellate Tribunal (ITAT), New Delhi Bench deleted disallowance of Rupees 1 Lakh on account of democratization of premium of government securities. The assessee, Ram Garhia...

No Disallowance on Ground of Non-Deduction of TDS from Salary When the Same is Disclosed in Employees ITR: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Chennai, has recently, while deciding a group of appeals filed before it, held that disallowance shall not be made on the ground of non - deduction of TDS...

Section 195 has no application once TDS has been made on Salary: Delhi HC upholds order of ITAT [Read Order]

Section 195 of the Income Tax Act has no application once the nature of payment determined as salary and TDS has been made under Section 192, the Delhi High Court upheld the order of ITAT in deleting...

Data Processing Cost paid by the KBC Bank Branch to Head Office isn’t Royalty: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench while upholding the order passed by CIT(A) held that the Data Processing Cost paid by the KBC Bank Branch to Head Office is not Royalty. The...

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