Disallowance u/s 40(a)(ia) - Additions for non-deduction of TDS ...

Case Laws Income Tax

September 18, 2019

Disallowance u/s 40(a)(ia) - Additions for non-deduction of TDS - Decision of Delhi HC that the second proviso to Section 40(a)(ia) of the Act is declaratory and curative in nature and has retrospective effect from 1st April 2005, accepted by the Karnataka HC.

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Disallowance u/s 40(a)(ia) - Additions for non-deduction of TDS ...

Case Laws Income Tax

September 18, 2019

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