ITAT: Section 40(a)(ia) Cannot Disallow Player Winnings Not Claimed as Business Expense:
Tribunal holds TDS threshold applies per game and Section 40(a)(ia) cannot disallow non-expense payouts.
Individual game winnings govern TDS; non-deductible payouts escape disallowance
Meetu Kumari
Jul 13, 2026
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ITAT: Section 40(a)(ia) Cannot Disallow Player Winnings Not Claimed as Business Expense
Tribunal holds TDS threshold applies per game and Section 40(a)(ia) cannot disallow non-expense payouts.
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Meetu Kumari
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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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