Income Tax Act, 1961 with Section 40(a)(ia)

Supreme Court Upholds Disallowance of Payments for Failure to Deduct TDS in Transportation Contracts (29 July 2020)

/ A.M. Khanwilkar, Dinesh Maheshwari, Income Tax Act, 1961, Income Tax Act, 1961 with Section 194C, Income Tax Act, 1961 with Section 40(a)(ia), Judges

Supreme Court Upholds Disallowance of Payments for Failure to Deduct TDS in Transportation Contracts (29 July 2020) LEGAL ISSUE: Whether payments made to truck operators/owners without deducting Tax Deducted at Source (TDS) can be disallowed as business expenditure under Section 40(a)(ia) of the Income Tax Act, 1961. CASE TYPE: Income Tax Law, specifically relating to […]

Supreme Court Upholds Disallowance of Payments for Failure to Deduct TDS in Transportation Contracts (29 July 2020) Read Post »

Supreme Court settles retrospective applicability of Section 40(a)(ia) of the Income Tax Act in Tax Deduction Cases (24 April 2018)

/ Abhay Manohar Sapre, Income Tax Act, 1961, Income Tax Act, 1961 with Section 139, Income Tax Act, 1961 with Section 40(a)(ia), Judges, R.K. Agrawal, Tax Deducted at Source (TDS)

Supreme Court Clarifies Retrospective Application of Section 40(a)(ia) of the Income Tax Act in Tax Deduction Cases LEGAL ISSUE: Whether the amendment to Section 40(a)(ia) of the Income Tax Act, 1961, by the Finance Act, 2010, has retrospective application. CASE TYPE: Income Tax Law Case Name: Commissioner of Income Tax Kolkata XII vs. M/s Calcutta

Supreme Court settles retrospective applicability of Section 40(a)(ia) of the Income Tax Act in Tax Deduction Cases (24 April 2018) Read Post »

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