Disallowance u/s 40(a)(ia) - non deduction of TDS - If the ...

Section 40(a)(ia) TDS Disallowance Not Applicable Without Clear Income Element in Transaction.

May 24, 2013

Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT

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Disallowance u/s 40(a)(ia) - non deduction of TDS - If the ...

Section 40(a)(ia) TDS Disallowance Not Applicable Without Clear Income Element in Transaction.

May 24, 2013

Case Laws Income Tax AT

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