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Income Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

TDS u/s 194C - Disallowance u/s 40(a)(ia) - Non deduction of TDS ...

Income Tax

February 17, 2024

TDS u/s 194C - Disallowance u/s 40(a)(ia) - Non deduction of TDS on minimum guarantee expense - The Tribunal analyzed the business model of the assessee and concluded that no work was carried out, thus section 194C of the Act did not apply. The ITAT directed the Assessing Officer to delete the disallowed expenses.

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