Disallowance u/s 40(a)(ia) - TDS default - prospective or ...

Court Examines Retroactive Application of Section 40(a)(ia) TDS Default in Income Tax Act, Impacting Taxpayer Obligations.

February 5, 2016

Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - TDS default - prospective or retrospective effect of amendment of provisions of Sec.40(a)(ia) - To the extent the Assessee is made to pay tax on a higher income in one year, there would still be hardship. - AT

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Disallowance u/s 40(a)(ia) - TDS default - prospective or ...

Court Examines Retroactive Application of Section 40(a)(ia) TDS Default in Income Tax Act, Impacting Taxpayer Obligations.

February 5, 2016

Case Laws Income Tax AT

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