Tag Archives: TDS Disallowance

Disallowance of expenses for non deduction of TDS : Section 40(a)

Section 40(a)(ia) of Income Tax Act 1961 BUY Analysis of Section 40(a)(ia) relating to Disallowance of expenses for non deduction of TDS 30%  disallowance of expenses for non deduction of TDS  under Section 40(a)(ia) This 30% disallowance of expenses for non deduction of TDS  under Section 40(a)(ia) of any sum on which tax is deductible at… Read More »

No disallowance of section 40(a)(i) if Non resident has no permanent establishment in India

Issue The assessee is supplying software related services and in this connection has made payment of communication charges, commission charges, legal and professional charges, marketing & selling charges and business development charges. These payments were made to various entities abroad and some of which are associated concerns of the assessee company. It was also noted… Read More »