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Income Tax - Highlights / Catch Notes

Home Highlights July 2015 Year 2015 This

Non deduction of TDS on Provisions - assessee could not identify ...


TDS Not Required When Deductee Details and Payment Amount Are Unclear, Court Rules.

July 23, 2015

Case Laws     Income Tax     AT

Non deduction of TDS on Provisions - assessee could not identify the name and address of deductee and and his PAN. The assessee also may not be in a position to quantify the amount required to be paid - TDS is not required to be deducted - AT

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