TDS u/s 194C - Disallowance made u/s 40(a)(ia) of the Act - the ...

Case Laws Income Tax

January 31, 2023

TDS u/s 194C - Disallowance made u/s 40(a)(ia) of the Act - the provisions of sec.194C are not attracted for expenses claimed as “security charges”. Supply of manpower may not fall under the provisions of sec. 194J relating to “professional fees”. - Additions deleted - AT

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TDS u/s 194C - Disallowance made u/s 40(a)(ia) of the Act - the ...

Case Laws Income Tax

January 31, 2023

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