Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision ...

Court Rules No TDS Deduction Needed on Unbilled Expenses; Disallows Section 40(a)(ia) Additions Due to No Payment Liability.

December 17, 2019

Case Laws Income Tax AT

Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision for expenses - no bills and invoices were raised by the creditors and no liability of payment arose - the assessee is under no obligation to make payment and no TDS is deducted - Additions deleted.

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Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision ...

Court Rules No TDS Deduction Needed on Unbilled Expenses; Disallows Section 40(a)(ia) Additions Due to No Payment Liability.

December 17, 2019

Case Laws Income Tax AT

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