Disallowance of expenses where TDS has not been deducted u/s 40(a)(ia)

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..... one of my client who is proprietor of his firm and his case was selected for scrutiny for the asst. year 2007-2008 and ITO concludes that no tds deducted on respective expenses so whole expenditure, which direcly relates to the product of the business, disallowed u/s. 40(a)(ia) of the Income Tax Act now i filed appeal before CIT in which mentioned that assessee has carried out work from variou .....

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..... s labourer who has having specialised skilled and assessee has not deducted TDS on paid amount which cross the specified limit of no deduction during the year I need your guidence particularly to narrate relevant case law in my submission which is to be submitted before CIT (A) CA RAMESH K M [email protected] - Reply By DEV KUMAR KOTHARI - The Reply = Make out case for - a.no tax was deduc .....

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..... tible by assessee as such and on respective payments as well, there is no scn or advice from ITO TDS or any other quarters. b. The amount paid is allowable u/s 28 rws 145(e.g. in case of creation or purchase of stock-in-trade) and not under s. 30-38 so s.40 is not applicable. c. the payees have declared that there income was not taxable and in case of need shall produce certification for no TDS/ .....

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..... assessment orders in their case or other relevan document. d. any other ground which may be appropirate in given case. - Disallowance of expenses where TDS has not been deducted u/s 40(a)(ia) - Query Started By: - RAMESH MANSHARAMANI Dated:- 17-5-2010 Income Tax - Got 1 Reply - Income Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - .....

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..... taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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