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deductions u/s 40(a)(ia)

Sec. 40(a)(ia), Sec. 143(2), Sec. 194C, Section 40

Delhi H.C : Did the Income Tax Appellate Tribunal (ITAT) fall into error in its findings with respect to the addition on account of reimbursement of interest within Section 40(a)(ia) on the issue of non-deduction of TDS on the payments made on reimbursement of service charges?

Avijit Das / July 15, 2015

High Court Of Delhi CIT vs. DLF Commercial Project Corporation Section 40(a)(ia), 143(2), 194C Asst. Year 2007-08 S. Ravindra Bhat […]

Kerala H.C : Whether second proviso to section 40(a)(ia) giving concession to assessee in case receipient of amount had already paid tax on such amount is applicable with effect from 1-4-2013 only and, therefore, benefit of said proviso was not available to assessee in relevant assessment year

Avijit Das / January 13, 2014

High Court Of Kerala Prudential Logistics And Transports vs. ITO Assessment Year : 2007-08 Section : 40(a)(ia) Dr. Manjula Chellur,

Gujarat H.C : Due compliance of TDS while incurring exp. by agent would help principal in claiming deductions on reimbursement

Avijit Das / June 25, 2013

High Court Of Gujarat CIT â€“III vs. Gujarat Narmada Valley Fertilizers Co. Ltd. Section : 40(a)(ia) M.R. Shah And Ms.

Karnataka H.C : Whether the assessee by virtue of the amendment to Finance Act, 2008, is entitled to the benefit of the same

Avijit Das / February 21, 2013

High Court Of Karnataka ITO, Ward-I, Bijopur vs. Anil Kumar & Co. Assessment Year : 2005-06 Section : 40(a)(ia) N.

Punjab & Haryana H.C : The ITAT was justified in confirming the order of the Commissioner of Income-tax (Appeals) deleting the addition of Rs. 6,30,32,453 on account of disallowance made under section 40(a)(ia) of the Income-tax Act, 1961, without appreciating that payments by the truck operators’ union to the truck operator members were covered within the meaning of section 194C of the Act, being payment to a sub-contractor.

Avijit Das / March 23, 2011

High Court Of Punjab & Haryana CIT vs. Truck Operators’ Union Section : 194C Adarsh Kumar Goel And Ajay Kumar

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