TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not ...

Case Laws Income Tax

February 13, 2021

TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not deducted on pigmy deposits commission - the authorities below could not have treated the payment made by assessee to the pigmy deposit collectors as commission for making disallowance under section 40(a)(ia) of the Act for non-deduction of TDS under section 194H- AT

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TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not ...

Case Laws Income Tax

February 13, 2021

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