Disallowance u/s.40(a)(i) - India USA DTAA - based on ...

Appellate Order Says No TDS Liability, Disallowance u/s 40(a)(i) of Income Tax Act Not Imposed.

August 14, 2019

Case Laws Income Tax AT

Disallowance u/s.40(a)(i) - India USA DTAA - based on proceedings u/s.201(1)/(1A) for default in non-deduction of TDS - once in appellate order in respect of proceedings u/s.201(1)/(1A) has held that the assessee is not liable for deduction of tax at source, the sequitur is that there cannot be any disallowance u/s.40(a)(i) as the same can be made

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Disallowance u/s.40(a)(i) - India USA DTAA - based on ...

Appellate Order Says No TDS Liability, Disallowance u/s 40(a)(i) of Income Tax Act Not Imposed.

August 14, 2019

Case Laws Income Tax AT

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