Disallowance u/s 40(a)(i) | Taxsutra

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HC: Export commission to NR paid through Indian agent, taxable; Upholds Sec…

ITAT:ITAT: Deletes Sec. 40(a)(i) disallowance, allows non-discrimination relief…

HC:Rejects export commission re-characterization as royalty; Export agreement not…

HC:Deletes Sec. 40A(2) disallowance; Involvement with multiple concerns cannot make…

ITAT:Reebok's 'Rights-fee' payment to ICC granting advertising…

HC:Income from organized activity of 'advancing loan' despite no…

ITAT:Directs fresh investigation into Kalaignar TV 2G money trail; 'Source…

ITAT:Sec.40(a)(ia) disallowance inapplicable to owners'-association…

ITAT:TDS applicable on year-end provisions, upholds Sec 40(a)(ia)…

ITAT: Deletes Sec 40(a)(i) disallowance; No Sec 195 TDS on management fees,…

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