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Income Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Addition in case of failure to deduct TDS u/s 194C - Since the ...

February 26, 2018

Case Laws     Income Tax     AT

Addition in case of failure to deduct TDS u/s 194C - Since the recipient has already has admitted the income and paid the taxes and the amount in question was reimbursement of expenses, we hold that the addition made by the A.O. u/s 40(a)(ia) is unsustainable - AT

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