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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

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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