Addition u/s 40(a)(ia) - society has failed to deduct TDS - ...

Case Laws Income Tax

July 16, 2019

Addition u/s 40(a)(ia) - society has failed to deduct TDS - section 40(a)(ia), 40A(3) and section 43B falls in Chapter IV-D which are applicable for computing profits and gains of business or profession - Chapter IV-D is not applicable in respect of charitable trust or institution whose income is to be computed under Chapter-III - no disallowance

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Addition u/s 40(a)(ia) - society has failed to deduct TDS - ...

Case Laws Income Tax

July 16, 2019

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