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ITAT:Sec 40(a)(ia) not invokable for expenditure not debited to P&L account
HC:Sec 41(1) inapplicable to write back of provision created in tax exemption year …
HC:Upholds disallowance on cross cheque payment; Account payee cheque mandated u/…
HC:Provision for retirement-benefit based on service weightage, a gratuity payment…
ITAT:TDS relief u/s 40(a)(ia) second proviso to payer, available…
ITAT:No Sec 40(a)(ia) dis-allowance for short TDS; Sec 194C applicable on…
ITAT:Deletes Sec 40A(3) disallowance absent banking facilities, payments to…
HC:Customs duty payable to importers a 'contingent' liability; Rejects…
ITAT:No Sec 40(a)(i) disallowance on NR payments where 'deduction…
SC:Dismisses Revenue SLP; HC deleted Sec 40(a)(ia) disallowance on…
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