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Income Tax - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Disallowance u/s 40(a)(ia) - TDS not deducted u/s 194C or 194H - ...


Section 40(a)(ia) Disallowance Not Applicable: No Deduction Claimed for Payment Without Tax Deduction at Source.

November 21, 2015

Case Laws     Income Tax     AT

Disallowance u/s 40(a)(ia) - TDS not deducted u/s 194C or 194H - The provisions of section 40(a) (ia) of the Act in any case do not apply, the assessee having not claimed any deduction for any expenses on account of payment - AT

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