Disallowance of TDS recoverable written off - AO directed to ...

Case Laws Income Tax

April 10, 2020

Disallowance of TDS recoverable written off - AO directed to verify that initially the assessee recognized the total invoice amount and subsequently, identified the bad debt with reference to the deficit payment by the party and the amount under TDS certificate issued - If both the conditions are satisfied, claim to be allowed bad debt - AT

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Disallowance of TDS recoverable written off - AO directed to ...

Case Laws Income Tax

April 10, 2020

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