Disallowance u/s 40(a)(ia) - the TDS provisions will be ...

Case Laws Income Tax

December 2, 2021

Disallowance u/s 40(a)(ia) - the TDS provisions will be applicable only when the services are utilized, respective payments made directly to the service provider. In this case, assessee is only the observer and the respective payments were made by the bank and recovered from the assessee. Therefore, provisions of section 40(a)(ia) of the Act is not applicable in the present case. - AT

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Disallowance u/s 40(a)(ia) - the TDS provisions will be ...

Case Laws Income Tax

December 2, 2021

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