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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

TDS u/s 195 - assessee having not obtained the necessary ...


Assessing Officer's TDS Disallowance u/s 195 Upheld Due to Absence of Section 197(2) Certificate.

December 19, 2017

Case Laws     Income Tax     AT

TDS u/s 195 - assessee having not obtained the necessary Certificate u/s.197(2), the disallowance made by the AO on account of non-deduction of TDS is on a right footing and does not call for any interference. - AT

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