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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

TDS u/s 194J - Disallowance under section 40(a)(ia) can be made ...

Case Laws     Income Tax

January 29, 2014

TDS u/s 194J - Disallowance under section 40(a)(ia) can be made only in respect of an amount which is sought to be deducted under section 30 to 38 and not in respect of reimbursement simplicitor which is profit neutral and routed through the Profit & Loss Account - AT

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