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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Addition on account of default in deducting TDS u/s 194C - the ...


Court Rules No TDS Needed for Payments via Labor Sardars; Addition u/s 40(a)(ia) Rightly Deleted.

August 30, 2019

Case Laws     Income Tax     AT

Addition on account of default in deducting TDS u/s 194C - the payment made through labour sardars does not warrant deduction of TDS as they are not suppliers of labours as there is no contract between the assessee and the labour Sardars - rightly deleted the impugned addition made u/s. 40(a)(ia)

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