Additions for non-deduction of TDS - Sec 40(a)(ia) is a ...

Case Laws Income Tax

May 29, 2018

Additions for non-deduction of TDS - Sec 40(a)(ia) is a disabling provision which and not an enabling provision. - there is nothing in the language of Sec.40(a)(ia) to the effect that it is only when an Assessee is treated as an Assessee in default under Chapter XVII B of the Act by an order passed u/s.201(1) of the Act, can a disallowance be made u/s.40(a)(ia).

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Additions for non-deduction of TDS - Sec 40(a)(ia) is a ...

Case Laws Income Tax

May 29, 2018

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