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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

When the Commissioner of Income Tax (TDS) is of the view that no ...


No TDS on Living Allowances for Russian Experts; Section 40(a)(ia) Disallowance Not Applicable.

February 12, 2015

Case Laws     Income Tax     AT

When the Commissioner of Income Tax (TDS) is of the view that no TDS need be made on these living allowances paid to the Russian experts, the question of sustaining, the disallowance u/s 40(a)(ia) does not arise. - AT

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