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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

TDS on Dealer Incentive and Service Coupons - disallowance under ...

Case Laws     Income Tax

September 18, 2013

TDS on Dealer Incentive and Service Coupons - disallowance under Section 40 (a)(ia) r.w.s. 194 H and 194C - matter of incentives allowed by the assessee to its dealers needs to be restored to the file of the AO for reconsideration with regard to the provisions of section 194C - AT

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