S. 40(a)(ic) : Amounts not deductible-Fringe benefit tax-Paid aboard-FBT paid in Australia is eligible for deduction. [S. 37(1)]

S. 40(a)(ib) : Amounts not deductible-Equalisation levy-Failure to deduct equalisation levy-Specified services-Chanalising the funds for advertisement-Websites-Disallowance not attracted.[Finance Act, 2016, S.165]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Management fees paid overseas, transfer pricing additions-Double taxation-Addition was deleted. [S. 92CA]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Subsequent amendment to law with retrospective effect requiring deduction of tax at source-Disallowance is not justified. [S. 195]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-On Payment of commission and interest in subsequent year-Rate of tax same-Order of CIT(A) is affirmed. [S.194A, 194H]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Recipients shown the amount in their return of income-Certificate was produced first time before the Appellate Tribunal-Matter remanded to the Assessing Officer for verification. [S. 201(1), 201(1A)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Lorry hire charges-Payment to individual not exceeding prescribed limit-Not liable to deduct tax at source-Disallowance is not justified.

S. 40(a)(ia): Amounts not deductible-Deduction at source-Shortfall of amount deducted-Not tantamount to non-deduction tion Cannot be disallowed-Recovery of shortfall with interest-disallowance not justified. [S. 194A, 201(1), 201(IA)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-No permanent establishment-Service rendered for a period of 10 days to 27 days-Not liable to deduct tax at source. [S. 9(1)(vii), 40(a)(i)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Exemption granted on income as enhanced by disallowance. [S. 10A]