Sec. 40(a)(ia) Archives - 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?

Avijit Das / October 3, 2018

High Court Of Punjab & Haryana Pr.CIT vs. Mobisoft Telesolutions Private Limited Section 40(a)(ia) Asst. Year 2012-13 Ajay Kumar Mittal […]

Section 28, Sec. 194A, Sec. 40(a)(ia)

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

Avijit Das / August 9, 2018

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

Sec. 40(a)(ia), Section 40

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)

Avijit Das / July 5, 2018

High Court Of Punjab & Haryana Pr. CIT vs. Shivpal Singh Chaudhary Section 40(a)(ia) Asst. Year 2012-13 Ajay Kumar Mittal

Sec. 40(a)(ia)

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

Avijit Das / April 24, 2018

Supreme Court Of India CIT vs. Calcutta Export Company Section 40(a)(ia) Asst. Year 2005-06 R. K. Agrawal & Abhay Manohar

Sec. 194H, Sec. 40(a)(ia)

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

Avijit Das / October 11, 2017

High Court Of Rajasthan Pr.CIT vs. Bhim Sain Garg Through Legal Heir Shailendra Garg K. S. Jhaveri & Vijay Kumar

Sec. 194C, Sec. 194J, Sec. 40(a)(ia)

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

Avijit Das / September 15, 2017

High Court Of Jammu And Kashmir Soma TRG Joint Ventue Vs. CIT Section 194C, 40(a)(ia) and 194J Assessment year 2005-06

Sec. 260A, Sec. 194C, Sec. 40(a)(ia)

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

Avijit Das / May 1, 2017

High Court Of Allahabad CIT vs. Shark Roadways Pvt. Ltd. Section 260-A, 40(a)(ia), 194-C Asst. Year 2008-09 Sudhir Agarwal &

Sec. 40(a)(ia), Section 40

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

Avijit Das / January 30, 2017

High Court Of Punjab And Haryana Gopal Cotton Industries (P.) Ltd. vs. CIT, Rohtak Section 40(A)(IA) Assessment Year 2006-07 Ajay

Sec. 260A, Sec. 40(a)(ia)

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?

Avijit Das / January 13, 2017

High Court Of Bombay CIT vs. Health India TPA Services P. Ltd. Section 260-A, 40(a)(ia) Asst. Year 2009-10 M. S.

Sec. 40(a)(ia), Section 147

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

Avijit Das / September 28, 2016

High Court Of Punjab And Haryana Franchise India Holdings Ltd. vs. ACIT, Circle, Chandigarh Section : 40(a)(ia),147 Assessment Year 2010-11