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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Disallowance u/s 40(a)(ia) - as the deduction of tax at source ...


Court Upholds Order: Disallowance u/s 40(a)(ia) Invalid When Tax Deduction at Source is Impractical.

January 7, 2014

Case Laws     Income Tax     AT

Disallowance u/s 40(a)(ia) - as the deduction of tax at source by the assessee was unfeasible, representing an impossibility – the order deleting the disallowance u/s. 40(a)(ia) for non-deduction of tax at source upheld - AT

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