Provisions of section 40(a)(ia) of the Act are applicable only ...

Section 40(a)(ia) of Income Tax Act: Disallowance Applies Only to Year-End Payables, Not Paid Expenses Without TDS Deduction.

July 13, 2012

Case Laws Income Tax AT

Provisions of section 40(a)(ia) of the Act are applicable only to the amounts of expenditure which are payable as on the date 31st March of every year and it cannot be invoked to disallow which had been actually paid during the previous year, without deduction of TDS - AT

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Provisions of section 40(a)(ia) of the Act are applicable only ...

Section 40(a)(ia) of Income Tax Act: Disallowance Applies Only to Year-End Payables, Not Paid Expenses Without TDS Deduction.

July 13, 2012

Case Laws Income Tax AT

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