Disallowance u/s 40(a)(ia) - Payment to consignment agents - ...
No Tax Deduction Needed for Consignment Agent Payments u/s 40(a)(ia); Not Considered Commission u/s 194H.
September 11, 2013
Case Laws Income Tax AT
Disallowance u/s 40(a)(ia) - Payment to consignment agents - Since this is not a commission payment, therefore, there is no question of deducting tax at source under Section 194H of the Act - AT
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