Deduction of tax at source on year-end provisions - It is not ...
Court Confirms TDS Liability on Year-End Provisions; Rejects Assessee's Claim of Ad Hoc Provision for Identified Payee.
January 10, 2020
Case Laws Income Tax AT
Deduction of tax at source on year-end provisions - It is not the case of the assessee that it has made an ad hoc provision. Thus it cannot be said that the payee is not identified - TDS liability confirmed
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