TDS liability - ascertained liability or not - provision made ...

TDS Not Imposed if Provision is Notional and Reversed, No Actual Liability Incurred.

March 30, 2017

Case Laws Income Tax AT

TDS liability - ascertained liability or not - provision made was reversed later - if the assessee is able to establish that it was only a notional provision which was reversed afterwards then no TDS liability can be imposed on the assessee - AT

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TDS liability - ascertained liability or not - provision made ...

TDS Not Imposed if Provision is Notional and Reversed, No Actual Liability Incurred.

March 30, 2017

Case Laws Income Tax AT

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