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

Section 40(a)(ia) allows expense disallowance for non-deduction of TDS, independent of default status u/s 201(1).

May 29, 2018

Case Laws Income Tax AT

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 ...

Section 40(a)(ia) allows expense disallowance for non-deduction of TDS, independent of default status u/s 201(1).

May 29, 2018

Case Laws Income Tax AT

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