Disallowance u/s 40 (a)(i) - failure to deduct TDS for the AY ...

Tax Deduction Dispute: AO to Allow Expense Deduction if TDS Paid for Assessment Year 2014-15 u/s 40(a)(i.

March 28, 2020

Case Laws Income Tax AT

Disallowance u/s 40 (a)(i) - failure to deduct TDS for the AY 2012-13 - AO is directed to allow the deduction of expenses on being satisfied that the tax has been deducted and paid during the previous year relating to AY 204-15 towards expenses in controversy. It shall be open to the assessee to support its claim before the AO in this regard with proof of payment of taxes in the light of aforesaid observations.

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Disallowance u/s 40 (a)(i) - failure to deduct TDS for the AY ...

Tax Deduction Dispute: AO to Allow Expense Deduction if TDS Paid for Assessment Year 2014-15 u/s 40(a)(i.

March 28, 2020

Case Laws Income Tax AT

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