Non-deduction of TDS - Disallowance u/s 40(a)(ia) - Scope of ...
Non-Deduction of TDS: Full Relief Preferred Over Partial When Payee's Tax Liability is Nil u/s 40(a)(ia).
September 30, 2022
Case Laws Income Tax AT
Non-deduction of TDS - Disallowance u/s 40(a)(ia) - Scope of amendment to S. 40(ia) by Finance Act, 2010 by way of first proviso thereto -TDS u/s 194C - nil tax liability of the payee - A total relief is in any case more desirable and appropriate than a partial one. - AT
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