Receipt of contractual amount - undisclosed business receipts - ...

No Disallowance of Expenses Without Proof of Section 194C Applicability for TDS on Contractual Receipts.

August 4, 2022

Case Laws Income Tax AT

Receipt of contractual amount - undisclosed business receipts - Until, it is brought on record that the assessee was subject to the provisions of section 194C we are of the view that no disallowance can be made of the expenses claimed by the assessee under the provisions of section 194C read with section 40(a)(ia) of the Act on account of non-deduction of TDS. - AT

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Receipt of contractual amount - undisclosed business receipts - ...

No Disallowance of Expenses Without Proof of Section 194C Applicability for TDS on Contractual Receipts.

August 4, 2022

Case Laws Income Tax AT

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