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Income Tax - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Addition u/s 40(a)(ia) - Non deduction of TDS - Since the ...

Case Laws     Income Tax

March 28, 2023

Addition u/s 40(a)(ia) - Non deduction of TDS - Since the assessee’s claim that expenses were not debited to P&L account is correct, ld. CIT (A) held that there is no question of disallowance of expenses - no TDS is required to be deducted on payments made to HUDA for EDC - AT

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