Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2017 Year 2017 This

Section 40(a)(ia) covered not only those cases where the amounts ...

Income Tax

September 1, 2017

Section 40(a)(ia) covered not only those cases where the amounts were payable but also those where it was paid.Supreme Court decision in the case of Palam Gas Services v. CIT [2017 (5) TMI 242 - SUPREME COURT].

View Source

 


 

You may also like:

  1. Interpretation of Section 40(a)(ia) - it cannot be held that the word 'payable' occurring in Section 40(a)(ia) refers to only those cases where the amount is yet to be...

  2. The assessee paid all the interest during the year, which was not payable on 31st March, 2007 no disallowance u/s 40(a)(ia) - AT

  3. Non-deduction of TDS - Section 40(a)(ia) is applicable only amount payable as on 31st March of year - AT

  4. Disallowance due to non deduction of TDS - Tribunal [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] held that the provisions of section 40(a)(ia) applies only to that...

  5. Operational Debt or not - The observation of this Tribunal in the above case in respect of definition of ‘service’ under Consumer Protection Act, 2019 and Central Goods...

  6. Valuation of services - support services of business or commerce [BSS] or not - treatment of mark up, being, difference between the amount paid by the Appellant to the...

  7. 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...

  8. Non deduction of TDS u/s 194A - Assessee could escape the rigors of Sec.40(a)(ia) in terms of second proviso to Section 40(a)(ia) read with first proviso to sub-section...

  9. Disallowance under Section 40(a)(ia) due to non deduction of TDS - section 40(a)(ia) would cover not only to the amounts which are payable as on 31st March of a...

  10. Disallowance u/s 40(a)(ia) - TDS - the decision of the Tribunal in the case of M/s. Merilyn Shipping & Transports vs. ACIT (2012 (4) TMI 290 - ITAT VISAKHAPATNAM), does...

 

Quick Updates:Latest Updates