Sec. 40(a)(ia) – taxcaselaw.com

Punjab & Haryana H.C : Whether on the facts and in the circumstances of the case and in law, the Hon’ble ITAT was right in treating the ‘copyright expense’ as a revenue expense when the Income Tax Act, 1961 alongwith the Income Tax Rules, explicitly mention copyrights as an intangible asset?

High Court Of Punjab & Haryana Pr.CIT vs. Mobisoft Telesolutions Private Limited Section 40(a)(ia) Asst. Year 2012-13 Ajay Kumar Mittal & Ayneesh Jhingan, JJ. ITA No.495 OF 2017 (O&M) 3rd October, 2018 Counsel Appeared: Urvashi Dhugga, Senior Standing Counsel for the Petitioner.: Radhika Suri, Sr. Adv , M.S. Kanda, Adv. for the Respondent. AYNEESH JHINGAN, J. …

Calcutta H.C : Payment of interest on delayed delivery of plot was not in the nature of interest as defined in Section 2(28A) of the Income Tax Act, 1961 and therefore, the provision of Section 40(a)(ia) of the Income Tax Act, 1961 was not applicable

High Court Of Calcutta Pr.CIT vs. West Bengal Housing Infrastructure Development Corporation Limited Section 2(28A), 40(a)(ia), 194A Asst. Year 2005-2006 Aniruddha Bose & Moushumi Bhattacharya, JJ. ITA No. 84 OF 2018 & 85 of 2018 9th August, 2018 Counsel Appeared: Animesh Kanti Ghosal, Sr. Adv P. Dudheria, Adv. for the Appellant.: J P. Khaitan, Sr. Adv. …

Punjab & Haryana H.C : The Hon’ble ITAT has erred in deleting the addition of Rs.95,31,276/-made under Section 40(1)(ia) for non deduction of TDS on payment made for job works by holding that the second proviso to Section 40(a)(ia) has a retrospective effect and is applicable o the applicant for the relevant assessment year whereas the said provisions of Section 40(a)(ia) are prospective in operation w.e.f. 01.04.2013 as also held by the Hon’ble Kerala High Court in the case of Thomas Geo ge Muthoot Vs. CIT (ITA No. 278 of 2014)

High Court Of Punjab & Haryana Pr. CIT vs. Shivpal Singh Chaudhary Section 40(a)(ia) Asst. Year 2012-13 Ajay Kumar Mittal & Avneesh Jhingan, JJ. ITA No. 558 of 2017 (O&M) 5th July, 2018 Counsel Appeared: Urvashi Dhugga, Senior Standing Counsel for the Revenue.: Radhika Suri Senior Advocate, Manpreet Singh Kanda, Advs. for the Assessee. AJAY KUMAR …

S.C : The case was selected for scrutiny and the assessment under Section 143(3) of the Income Tax Act, 1961

Supreme Court Of India CIT vs. Calcutta Export Company Section 40(a)(ia) Asst. Year 2005-06 R. K. Agrawal & Abhay Manohar Sapre, JJ. Civil Appeal Nos. 4339-4340 OF 2018, 4622, 4621, 4467, 4660, 4446, 4449, 4448, 4451, 4468, 4623, 4469,Â 4514, 4513 24th April, 2018 R. K. AGRAWAL, J. 1. Leave granted. 2. The present appeal has …

Rajasthan H.C : Assessing Authority for non-deduction of tax at source for the amount of discount/commission to the advertising agency under Section 194H

High Court Of Rajasthan Pr.CIT vs. Bhim Sain Garg Through Legal Heir Shailendra Garg K. S. Jhaveri & Vijay Kumar Vyas, JJ. Section 194H, 40(a)(ia) D.B. Income Tax Appeal No. 101/2015, 70/2017 11th October, 2017 Counsel appeared: R.B. Mathur with Prateek Kedawat for the Appellant(s) ORDER In both appeals common questions of law and facts are …

Jammu And Kashmir H.C : No Income in hand of joint Venture Company Formed Just for participating in tender for contracts

High Court Of Jammu And Kashmir Soma TRG Joint Ventue Vs. CIT Section 194C, 40(a)(ia) and 194J Assessment year 2005-06 Alok Aradhe And B.S. Walia, Jj. IT Appeal Nos. 18 & 19 Of 2010 And 34 & 52 Of 2013 September Â 15, 2017Â JUDGMENT Alok Aradhe, JÂ – In this bunch of appeals, common questions of law …

Allahabad H.C : The expenses incurred by the Assessee amounting to Rs.2,31,11,513/-under head “Payment made of lorry hire charges’ is not covered under Section 40(a)(ia) of the Income Tax Act, 1961 as the provisions of Section 194-C of the Income Tax Act, 1961 are not found applicable

High Court Of Allahabad CIT vs. Shark Roadways Pvt. Ltd. Section 260-A, 40(a)(ia), 194-C Asst. Year 2008-09 Sudhir Agarwal & Virendra Kumar, JJ. Income Tax Appeal No. 9 of 2013 1st May, 2017 Counsel Appeared: D.D. Chopra for the Appellant.: Ashish Raj Shukla, Illigible, R.B. Shukla for the Respondent SUDHIR AGARWAL & VIRENDRA KUMAR, JJ. 1. …

Punjab & Haryana H.C : the assessee-appellant was required to deduct Tax Deduction at Source for the period prior to the date of the issuance of the Certificate dated 26.09.2005 issued by the Assessing Officer of the deductee under Section 197

High Court Of Punjab And Haryana Gopal Cotton Industries (P.) Ltd. vs. CIT, Rohtak Section 40(A)(IA) Assessment Year 2006-07 Ajay Kumar Mittal And Ramendra Jain, JJ. IT Appeal No. 24 Of 2011 (O & M) January 30, 2017 ORDER CM No. 16015-CII of 2012 Ajay Kumar Mittal, J. – This is an application under Section 260A(7) …

Bombay H.C : Whether on the facts and circumstances of the case, the Tribunal was correct in law in deleting the disallowance made u/s 40(a)(ia) of the Income Tax Act, 1961?

High Court Of Bombay CIT vs. Health India TPA Services P. Ltd. Section 260-A, 40(a)(ia) Asst. Year 2009-10 M. S. Sanklecha & A. K. Menon, JJ. INCOME TAX APPEAL NO. 1367 OF 2014 13th January, 2017 Counsel appeared: Suresh Kumar for the Appellant.: Sameer Dalal for the Respondent PC. 1. This Appeal under Section 260-A of …

Punjab & Haryana H.C : The notice dated 24.10.2014, issued under Section 148

High Court Of Punjab And Haryana Franchise India Holdings Ltd. vs. ACIT, Circle, Chandigarh Section : 40(a)(ia),147 Assessment Year 2010-11 S.J. Vazifdar, CJ And Deepak Sibal, J. CWP No. 12322/2015 September 28, 2016 JUDGMENT Deepak Sibal, J. – The present petition has been filed at the instance of the assessee seeking therein quashing of the notice …

Category: Sec. 40(a)(ia)