Home Highlights April 2016 Year 2016 This

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1. Disallowances u/s 40(a)(ia) - it becomes clear that it is a case of short deduction of tax and not a case of non deduction of tax. - no disallowance u/s 40(a)(ia) can be...

2. Short deduction of TDS - Disallowance u/s 40(a)(ia) - payment to sub-contractors - default u/s. 201 - where tax was deductable u/s. 194J but was actually deducted u/s....

3. The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign...

4. Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of...

5. Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at source due to difference in opinion - no disallowance could be made by invoking provisions of section...

6. TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act...

7. 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...

8. Disallowance u/s 40(a)(ia) - payment of pigmy commission had direct nexus with the business income of the assessee on which deduction u/s 80P(2)(a)(i) was claimed - If...

9. 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....

10. Disallowances u/s.40(a)(i) and u/s.40(a)(ia) - if there is short deduction of TDS then the payment cannot be disallowed as short deduction is different from no...

11. 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...

12. Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) - the amendment brought in by Finance Act No. 2 of 2014 restricting the disallowance u/s 40(a)(ia) of...

13. 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

14. Disallowing interest expenses u/s. 40(a)(ia) - tax deducted at source (TDS) was not deposited - No disallowance u/s. 40(a)(ia) is warranted as the payee has accounted...

15. 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...