No disallowance u/s 40(a)(ia) for merely not filing Form 26A before Assessing Officer. Once content of Form-26A not disputed, assessee…
No disallowance u/s 40(a)(ia) when TDS deposited within extended time for ITR filing. Even otherwise over a period of two…
Amendment to section 40(a)(ia) by Finance Act, 2010 being curative in nature are retrospective i.e., from the date of insertion…
In a recent judgment, ITAT Mumbai has held that where the assessee pays secondment charges for the employees, for all practical purposes,…