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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Disallowance u/s 40(a)(ia) - non-deduction of tax at source ...

Case Laws     Income Tax

June 6, 2020

Disallowance u/s 40(a)(ia) - non-deduction of tax at source (TDS) from the payment made towards Harvesting charges - assessee is acting on behalf of the farmers for Sugarcane procurement - assessee is not liable to deduct tax at source from the harvesting charges paid by it on behalf of the farmers in both the years.

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