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![No Disallowance u/s 40(a)(ia) when Assessee deducted TDS under Wrong Provision under a bonafide belief: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "No Disallowance u/s 40(a)(ia) when Assessee deducted TDS under Wrong Provision under a bonafide belief: ITAT Mumbai [Read Order]")
No Disallowance u/s 40(a)(ia) when Assessee deducted TDS under Wrong Provision under a bonafide belief: ITAT Mumbai [Read Order]
In M/s. Dish TV India Ltd v. ACIT, a division bench of the Mumbai ITAT ruled that section 40(a)(ia) of the Income Tax Act, 1961 cannot be invoked in...
![TDS not attracted to Payment towards Chit Loss: ITAT Bangalore [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/Chit-Fund-Service-Tax.jpg "TDS not attracted to Payment towards Chit Loss: ITAT Bangalore [Read Order]")
![No TDS when Assessee waived Deduction on Expenditure & has made suo motu disallowance u/s 40(a)(ia): Mumbai ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "No TDS when Assessee waived Deduction on Expenditure & has made suo motu disallowance u/s 40(a)(ia): Mumbai ITAT [Read Order]")
![Amendment to Sec 40(a)(ia) extending the period of TDS payment upto the due date under Sec 139(1) is Retrospective: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-Tax-Scan.jpg "Amendment to Sec 40(a)(ia) extending the period of TDS payment upto the due date under Sec 139(1) is Retrospective: Bombay HC [Read Order]")
Interest Expenditure Claim cannot be disallowed on Ground of Non-Payment of TDS if the payee has Offered the same for Tax: ITAT Mumbai
The Mumbai bench of Income Tax Appellate Tribunal (ITAT) held that the disallowance under section 40(a)(ia) of the Income Tax Act will not be attracted in the case if the payee has offered for tax the...
ITAT Remands Rs. 2.31 Crore Addition Matter to Conduct Appropriate Enquiry for Cash Deposit and S. 40(a) Disallowance Matter [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving additions of Rs. 2.31 crore back to the Assessing Officer (AO) for fresh adjudication, citing the need for...
![ITAT Remands Rs. 2.31 Crore Addition Matter to Conduct Appropriate Enquiry for Cash Deposit and S. 40(a) Disallowance Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Cash-Deposit-ITAT-Chennai-taxscan.jpg "ITAT Remands Rs. 2.31 Crore Addition Matter to Conduct Appropriate Enquiry for Cash Deposit and S. 40(a) Disallowance Matter [Read Order]")