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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

TDS u/s 194H - disallowance of salary expenditure by treating it ...


Court Examines Disallowance of Salary u/s 194H; Payment Treated as Commission for Goods Sales Needs Verification.

November 2, 2019

Case Laws     Income Tax     AT

TDS u/s 194H - disallowance of salary expenditure by treating it as commission paid for selling goods - When the assessee had furnished the details of the payment to his employees it cannot be simply rejected without verifying the facts.

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