Computation of totoal Income with disallowance of payment u/s 40 (a)(ia)

Last updated: 01 August 2020
Quick Summary
The Supreme Court considered whether payments made by Shree Choudhary Transport Company to truck operators for the assessment year 2005-2006 were rightly disallowed. The disallowance, amounting to Rs. 57,11,625, was due to the company's failure to deduct tax at source as required by Section 40(a)(ia) of the Income Tax Act. The company argued that payments did not exceed Rs. 20,000 in a single transaction and that the truck operators were not subcontractors.

Court :
Supreme Court of India

Brief :
Computation of total Income with disallowance of payment u/s 40 (a)(ia)

Citation :
SHREE CHOUDHARY TRANSPORT COMPANY Appellant(s) Vs INCOME TAX OFFICER Respondent(s)

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience.

 

Guest
Published in Income Tax
Views : 95
Share Report Abuse
Comments


Recent Judgments :

  1. CESTAT: Rajasthan Sales Tax Subsidy under RIPS 2010 Not includible in Excise Assessable Value
  2. CESTAT: Late Payment Charges in the Nature of Interest Not Taxable as Declared Service
  3. CESTAT: Educational Services Exempt Under Section 66D; Extended Period Cannot Be Invoked Without Wilful Suppression
  4. CESTAT: No Service Tax on Royalty under RCM if Mining Lease Was Executed Before 1 April 2016
  5. No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
  6. Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
  7. Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
  8. Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
  9. CESTAT New Delhi: Sub-Contractor Separately Liable for Service Tax Regardless of Main Contractor's Discharge
  10. Cenvat Credit Cannot Be Denied Merely on Third-Party Statements Without Corroborative Evidence

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member prasanta kumar pandaprasanta kumar pandaPro Member DHRUV PATELDHRUV PATELPro Member SivakumarSivakumarPro Member jaspreet sidanajaspreet sidanaPro Member Deepak WadhwaDeepak Wadhwa
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
15 September 2026
Client-site CA associate

Aditya Muley and Co

Mumbai

CA

View Details
Company
ARTICLESHIP 24 August 2026
Chartered Accountant Articles

Rohit KC Jain & Co

New Delhi

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 26 August 2026
Article Assistant

ANIVESH CONSULTANTS LLP

Gurgaon

CA Inter

View Details