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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Assessing Officer was not justified in making disallowance u/s ...


Expenses Disallowance u/s 40(a)(ia) for Software Purchases Overturned; Tax Deduction at Source Issue Addressed.

April 2, 2018

Case Laws     Income Tax     AT

Assessing Officer was not justified in making disallowance u/s 40(a)(ia) on account of alleged failure to deduct tax at source on purchase of software capitalized in books of account - AT

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