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

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

authorMeetu KumaridateJul 13, 2026
Last update on Jul 11, 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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