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Income Tax - Highlights / Catch Notes

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Dis-allowance u/s 40(a)(ia) - there was no lessor and lessee ...


Section 40(a)(ia) Disallowance: No Lessor-Lessee Relationship Found; Section 194-I TDS on Rent Not Applicable.

July 10, 2012

Case Laws     Income Tax     AT

Dis-allowance u/s 40(a)(ia) - there was no lessor and lessee relationship between the holding company and assessee where the provisions of section 194-I are attracted - AT

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