Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1521 - AT - Income TaxDisallowance per se u/s. 40(a)(ia) - non deduction of tds - TDS u/s 194C or 194-I - Held that:- There is no evidence on record that assessee has deducted any tax either u/s. 194C or u/s. 194-I. In view of that even though assessee raised the issue in Ground No. 4, whether amounts are covered u/s. 194C or 194-I that dispute is not material for disallowing the amount u/s. 40(a)(ia), as assessee has not made any TDS on the amounts paid. In view of that, the disallowance per se u/s. 40(a)(ia) is warranted. Accordingly, the order of AO is restored - Decided against assessee
|