Non-deduction of TDS towards payment of rent to the partners of ...
Court Confirms Disallowance of Deductions for Non-Deduction of TDS on Rent Payments to Partners u/s 40(a)(ia.
August 27, 2015
Case Laws Income Tax AT
Non-deduction of TDS towards payment of rent to the partners of the firm - There is no provision under the Act to suggest that the relationship between the two assessable entities will determine the applicability of Section.194-I - disallowance u/s 40(a)(ia) confirmed - AT
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