Disallowance due to non deduction of TDS - Tribunal [2012 (4) ...

High Court Stays Tribunal's Decision on Section 40(a)(ia) of Income Tax Act Regarding Payable vs. Paid Expenditures.

August 10, 2013

Case Laws Income Tax HC

Disallowance due to non deduction of TDS - Tribunal [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] held that the provisions of section 40(a)(ia) applies only to that expenditure which is payable as of 31st March and not to the expenditure which has already been paid during the year itself - Decision of Tribunal stayed - HC

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Disallowance due to non deduction of TDS - Tribunal [2012 (4) ...

High Court Stays Tribunal's Decision on Section 40(a)(ia) of Income Tax Act Regarding Payable vs. Paid Expenditures.

August 10, 2013

Case Laws Income Tax HC

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