Disallowance u/s 40(a)(ia) for non deduction of TDS - return of ...

Case Laws Income Tax

May 29, 2021

Disallowance u/s 40(a)(ia) for non deduction of TDS - return of income on presumptive basis u/s.44AD - the assessee is entitled to take the benefit of the provisions of section 44AD of the Act. Based on the above factual position narrated above and precedents applicable to the facts, it is abundantly clear that assessee is not liable to deduct TDS under section 40(a)(ia) - AT

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Disallowance u/s 40(a)(ia) for non deduction of TDS - return of ...

Case Laws Income Tax

May 29, 2021

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