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1. Deduction-u/s 80IC - enhanced profit due to disallowance - CBCT Circular No.37/2016 dated 02.11.2016 - disallowance made u/s 32, 40(a)(ia), 40A(3), 43B, etc. and other...

2. Deduction u/s 80-IC in respect of the amount added back under Section 40(a)(ia) - even if the expenditure is disallowed u/s.40(a)(i) of the Act, the result will be that...

3. Disallowance of deduction expenditure u/s 40(a)(ia) - adhoc provision - It is ex-facie apparent that the contention of the assessee inasmuch as non-identification of the...

4. Disallowance of expenditure incurred on account of LFR - Non deduction of TDS - Disallowance u/s 40(a)(ia) - There can be question of suspecting that the BPCL did not...

5. TDS u/s 194C - addition u/s 40(a)(ia) - assessee JV had assigned the work allotted to its member companies - payments made towards subcontract without deducting tds -...

6. TP Adjustment - Disallowance of expenditure u/s 40(a)(ia) - any expenditure not for the purpose of business, the A.O. can certainly re-characterize the same as not...

7. Non deduction of TDS - Additions u/s 40(a)(ia) - If an assessee has paid any amount on account of fees for technical services outside India or in India to a non-resident...

8. Disallowance u/s 40(a)(ia) - Rejection of books of accounts - Once x net profit is estimated by applying net profit rate after rejecting the book results, no...

9. TDS u/s 194IA - payment for land advance - non-deduction of TDS in violation of Section 40(a)(ia) - the provisions of Section 40(a)(ia) are applicable only to the...

10. TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was deducted but the section 194IB was mentioned wrongly instead of section 194I(b) - The Tribunal ruled in...

11. TDS u/s 194A - Disallowance of interest expenses u/s 40(a)(ia) - non deduction of TDS - it is noticed that counsel of the assessee has voluntarily agreed for the...

12. Disallowance of expenditure towards development of property - no supporting bills of expenditure were provided - CIT(A) has allowed on ad hoc basis only 40% of the...

13. TDS u/s 194C - Deduction u/s 40(a)(ia) - the expenditure incurred under the head ‘freight charges’ are not liable for disallowance u/s 40(a)(ia)

14. TDS u/s 40 (a)(ia) - TDS on interest to outgoing partner of the partnership firm - As per provisions of section 40(a)(ia) even if assessee debited expenditure, but same...

15. Disallowance u/s 40(a)(ia) - Delayed deposit of TDS colected in government exchequer - there cannot be any disallowance on this count. Assessing Officer could not have...