TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated ...

Assessee Failed to Deduct TDS u/s 194C; Additions Confirmed as Amendment Applies Prospectively from 2005-06.

November 12, 2020

Case Laws Income Tax AT

TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated the provisions of Section 40(a)(ia) of the Act for not deducting & depositing the TDS - The amendment is applicable for the assessment year 2005-06, i.e. it is prospective in nature and not retrospective - Additions confirmed - AT

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TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated ...

Assessee Failed to Deduct TDS u/s 194C; Additions Confirmed as Amendment Applies Prospectively from 2005-06.

November 12, 2020

Case Laws Income Tax AT

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