Before making disallowance u/s 40(a)(ia), the pre-requisite ...

Assessing Officer Must Show Evidence Before Disallowing Expenses u/s 40(a)(ia) of the Income Tax Act.

November 13, 2013

Case Laws Income Tax AT

Before making disallowance u/s 40(a)(ia), the pre-requisite conditions are that the AO should bring material on record to show that the assessee was liable to deduct tax in respect of the expenditure specified in that section - AT

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Before making disallowance u/s 40(a)(ia), the pre-requisite ...

Assessing Officer Must Show Evidence Before Disallowing Expenses u/s 40(a)(ia) of the Income Tax Act.

November 13, 2013

Case Laws Income Tax AT

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