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

Section 40(a)(ia) Addition Unjustified: Recipient Admitted Income, Paid Taxes; Expense Reimbursement Validates Non-Deduction of TDS.

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

Section 40(a)(ia) Addition Unjustified: Recipient Admitted Income, Paid Taxes; Expense Reimbursement Validates Non-Deduction of TDS.

February 26, 2018

Case Laws Income Tax AT

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