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Section 40(a)(ia) of the Income Tax Act
No Affidavit showing Cause of 2086-Day Delay in Filing Income Tax Appeal: ITAT upholds CIT(A) decision dismissing Appeal in-limine [Read Order]
August 20, 2024
Non-Deduction of TDS u/s 40(a)(ia) of Income Tax Act: ITAT confirms Addition of Rs 10.8 Lakhs [Read Order]
July 5, 2024
Transferees Eligible to Claim TDS Credit Even if Certificates are in Name of Amalgamated/Demerged Company: ITAT [Read Order]
June 11, 2024
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]
October 16, 2023
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]
August 13, 2023
TDS not Deductible on Commission Paid to Non-Resident Agent Overseas: Delhi HC [Read Order]
August 9, 2023
No Disallowance u/s. 40(a)(ia) of Income Tax Act can be Made for Short Deduction of Tax: ITAT [Read Order]
July 15, 2023
Relief to Reuters India: ITAT Quashes AO Disallowance Orders u/s 10A, 40(a)(ia), 2(24)(x), Allows TDS Credit [Read Order]
July 6, 2023
Failure to Provide Details of Payee: ITAT Restricts Disallowance of Expenses to 30% u/s 40(a)(ia) [Read Order]
June 16, 2023
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