disallowance u/s 40(a)(ia)

  • Income Tax

AMC charges not fee for technical services – No ITAT deletes disallowance u/s 40(a)(ia)

AMC charges not fee for technical services - No ITAT deletes disallowance u/s 40(a)(ia) In a recent judgment, ITAT has…

1 month ago
  • Income Tax

Minimum room occupancy guarantee payments by OYO not liable to TDS u/s 194C

Minimum hotel room occupancy guarantee payments by OYO not liable to TDS u/s 194C - ITAT  In a recent judgment…

3 months ago
  • Income Tax

Mere non furnishing transporters declaration u/s 194C(7) do not attract disallowance u/s 40(a)(ia)

No furnishing transporters declaration u/s 194C(7) does not mean non compliance of section 194C(6) leading to disallowance u/s 40(a)(ia) -…

1 year ago
  • Income Tax

No liability for TDS when buyers deducted commission and remitted only net amount – ITAT

No liability for TDS when buyers deducted commission and remit only net amount – ITAT quashed disallowance u/s 40(a)(ia) ABCAUS…

1 year ago
  • Income Tax

TDS not applicable on payment of bank guarantee commission as there is no element of agency

TDS not applicable on payment of bank guarantee commission to bank listed in second schedule to RBI Act as there…

2 years ago
  • Income Tax

No disallowance u/s 40(a)(ia) for merely not filing Form 26A before AO if content of Form not disputed

No disallowance u/s 40(a)(ia) for merely not filing Form 26A before Assessing Officer. Once content of Form-26A not disputed, assessee…

4 years ago
  • Income Tax

No disallowance u/s 40(a)(ia) for short deduction of TDS made at less than prescribed rates

No disallowance u/s 40(a)(ia) for short deduction of TDS made at less than prescribed rates. ITAT deleted addition following various…

5 years ago
  • Income Tax

Failure to comply u/s 194C(7) does not resurrect liability u/s 194C(6)

Failure to comply u/s 194C(7) does not resurrect liability u/s 194C(6),  Section 194C(7) and section 194C(6) are independent to each…

5 years ago
  • Income Tax

No Penalty u/s 271(1)(c) on statutory disallowances u/s 40(a)(ia) 40A(3) – ITAT deleted penalty

On statutory disallowances u/s 40(a)(ia) 40A(3) there cannot be any penalty u/s 271(1)(c) especially when assessee not claimed deduction of…

5 years ago
  • Income Tax

Make My Trip was not liable to deduct TDS on payment gateway charges paid to Banks – HC

Make My Trip was not liable to deduct TDS on gateway charges payments to Banks – High Court upheld ITAT…

5 years ago