Non deduction of TDS u/s 194A - Assessee could escape the rigors ...

Case Laws Income Tax

February 25, 2021

Non deduction of TDS u/s 194A - Assessee could escape the rigors of Sec.40(a)(ia) in terms of second proviso to Section 40(a)(ia) read with first proviso to sub-section (1) of Section 201 by demonstrating that the payees have duly offered this income in their respective tax returns and paid due taxes thereon. In such a case, no disallowance u/s 40(a)(ia) is called for. - Matter restored back - AT

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Non deduction of TDS u/s 194A - Assessee could escape the rigors ...

Case Laws Income Tax

February 25, 2021

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