Since the assessee is working as sole selling agent the ...

Income Tax Act sections 194J, 194C, and 40(a)(ia) don't apply for payments unrecorded by sole selling agents.

July 4, 2016

Case Laws Income Tax AT

Since the assessee is working as sole selling agent the provisions of section 194J or 194C and 40(a)(ia) not attracted where the payment is made directly to the principal without reflecting in the books of accounts.

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Since the assessee is working as sole selling agent the ...

Income Tax Act sections 194J, 194C, and 40(a)(ia) don't apply for payments unrecorded by sole selling agents.

July 4, 2016

Case Laws Income Tax AT

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