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Income Tax - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

TDS u/s 194J - A&M expenses - Non deduction of TDS - The claims ...

Income Tax

March 3, 2021

TDS u/s 194J - A&M expenses - Non deduction of TDS - The claims made for selling and distribution network of sub-distributors was settled by HUL and reimbursed the same by the appellant company. - the genuineness of business expenditure is beyond the doubt. - neither the impugned expenditure falls within the ambit of “managerial services” as defined in section 9(1)(vii) of the Act nor liable to deduct tax at source u/s 194J - AT

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