TDS u/s 194H OR 192 - Disallowance u/s 40(a)(i) - Payment of ...

Case Laws Income Tax

February 7, 2023

TDS u/s 194H OR 192 - Disallowance u/s 40(a)(i) - Payment of commission to the Directors - TDS is liable to be deducted u/s 192 only at the time of making payment and this view has since been upheld by the High Court. Accordingly, the disallowance made u/s 40(a)(ia) of the Act in all the three years in respect of commission expenses is liable to be deleted. - AT

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TDS u/s 194H OR 192 - Disallowance u/s 40(a)(i) - Payment of ...

Case Laws Income Tax

February 7, 2023

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