Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - ...

Case Laws Income Tax

September 30, 2023

Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - The freight inward charges were part and parcel of the purchase of the goods. It is settled law that the provisions of the TDS cannot be attracted on the transaction of purchase and sale of the goods. - No TDS liability on inward freight charges which were part of purchase of materials - AT

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Additions for non deduction of TDS u/s 194C r.w.s. 40(a)(ia) - ...

Case Laws Income Tax

September 30, 2023

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