Disallowance of brokerage and commission - non deduction of TDS ...
Disallowance of Brokerage and Commission for Non-Deduction of TDS Applies Only to Business Income, Not Capital Gains.
May 5, 2017
Case Laws Income Tax AT
Disallowance of brokerage and commission - non deduction of TDS u/s 40(a)(ia) - section 40(a)(ia) of the Act only applies when income is computed under the head ‘profit & gains’ from business or profession, but not under the head ‘income from capital gains’ - AT
View Source