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Income Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Disallowance of expenses u/s 40(a)(ia) - TDS u/s 194C from the ...


Section 40(a)(ia) Disallowance Not Applicable: No Deduction Claimed on Advances, No TDS u/s 194C.

January 20, 2015

Case Laws     Income Tax     AT

Disallowance of expenses u/s 40(a)(ia) - TDS u/s 194C from the advances made - assessee had not claimed any deduction from the income of the year under consideration - no disallowance - AT

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