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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Lesser deduction of tds - in case of bona fide wrong impression, ...


Lesser TDS Deduction Due to Honest Mistake Not Grounds for Disallowance u/s 40(a)(ia) of Income Tax Act.

April 12, 2016

Case Laws     Income Tax     HC

Lesser deduction of tds - in case of bona fide wrong impression, if the deduction is at a lesser rate, the same cannot be a ground for disallowance by invoking the provisions of Section 40(a)(ia). - HC

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