Disallowance u/s 40(a)(ia) - TDS default - prospective or ...

Income Tax

February 5, 2016

Disallowance u/s 40(a)(ia) - TDS default - prospective or retrospective effect of amendment of provisions of Sec.40(a)(ia) - To the extent the Assessee is made to pay tax on a higher income in one year, there would still be hardship. - AT

View Source

← Previous Next →

Disallowance u/s 40(a)(ia) - TDS default - prospective or ...

Income Tax

February 5, 2016

You may also like:

Amended provisions of sec. 40(a)(ia) w.e.f. 1.4.2010 with retrospective effect - No disallowance if the TDS is paid on or before the due date specified in sec. 139(1)

TDS liability - no disallowance could be made u/s 40(a)(ia) for short deduction of tax at source - AT

Disallowance u/s 40(a)(ia) – TDS - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC

Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

Deduction u/s 80IB - housing project - sale of flats to family members - application of restriction with retrospective effect or with prospective effect i.e 1.4.2010 -...

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)

Amendments made to Section 40(a)(ia) by Finance Act, 2010 - Retrospective effect or Prospective effect - The amended section 40(a)(ia) expands and further liberalises...

Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT

Disallowance u/s 40(a)(ia) - as the deduction of tax at source by the assessee was unfeasible, representing an impossibility – the order deleting the disallowance u/s....

Quick Updates: