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Section 194B Online Gaming Threshold Applies Per Payment, Not Aggregate Winnings: ITAT Mumbai

15 Aug 2026 · 15 Aug 2026By CA Sandeep Kanoi

ITAT Mumbai deletes Section 40(a)(ia) disallowance, holding Section 194B applied per payment, not aggregate wallet winnings, for the relevant year. The post Section 194B Online Gaming Threshold Applies Per Payment, Not Aggregate Winnings: ITAT Mumbai appeared first on TaxGuru .

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