Judgement

ITAT condoned an 87-day delay and restored Rs 79.60 lakh Section 40(a)(ia) disallowance appeal for fresh verification.

ITAT Restores Section 40(a)(ia) Disallowance Dispute Over Alleged Section 194C TDS Failure 

ITAT deleted the Rs 16.50 lakh disallowance under Section 40(a)(ia), holding that reimbursement of salary expenses to UPCU for its supervisory staff did not attract a TDS obligation.

ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS

The ITAT Delhi holds that expenditure not claimed in the Profit & Loss Account cannot be disallowed due to delayed deduction of TDS.



ITAT Rules No Disallowance Under Section 40(a)(ia) if Interest Expense is Capitalised as Work-in-Progress 

Tribunal holds TDS threshold applies per game and Section 40(a)(ia) cannot disallow non-expense payouts.

ITAT: Section 40(a)(ia) Cannot Disallow Player Winnings Not Claimed as Business Expense

Tribunal rules that clerical errors in tax audit reports cannot lead to double disallowance when the assessee has already complied with Section 40(a)(ia)

ITAT: No Addition for Typo in Tax Audit Report When Taxpayer Has Already Made Voluntary TDS Disallowance

ITAT affirms CIT(A)’s Order, holding arbitration award as software sales, forex gains as eligible under Section 10A, and deleting disallowance under Section 40(a)(ia)

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ITAT Restores Section 40(a)(ia) Disallowance Dispute Over Alleged Section 194C TDS Failure

ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS

ITAT Rules No Disallowance Under Section 40(a)(ia) if Interest Expense is Capitalised as Work-in-Progress

ITAT: Section 40(a)(ia) Cannot Disallow Player Winnings Not Claimed as Business Expense

ITAT: No Addition for Typo in Tax Audit Report When Taxpayer Has Already Made Voluntary TDS Disallowance

ITAT Upholds Section 10A Deduction on Software Sales, Forex Gains & Rejects TDS Disallowance