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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Disallowance u/s 040(a)(ia) - the amount paid by the AOP ...

Case Laws     Income Tax

September 8, 2016

Disallowance u/s 040(a)(ia) - the amount paid by the AOP (Joint-venture) to its member without deduction of tax - works contract, since the payee has admittedly filed its return of income disclosing the impugned receipts and income earned by it embedded in the receipt has been duly offered for taxation, disallowance deleted - AT

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