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2011 (4) TMI 167 - AT - Income TaxDisallowance u/s. 40(a)(ia) - TDS u/s. 194C(1) - it is clear that the payments made by individual or Hindu Undivided Family does not come within the ambit of TDS i.e. the expenditure incurred for advertisement as individual and HUF are specifically excluded in the above provisions. The provision of Sub-Section (2) applies only to payments made to Sub-Contractors and not to Contractors - the amended provisions of section 194C(1) of the Act will not apply to the present assessment year of the assessee - Decided in the favour of the assessee - In the result, the appeal of the assessee is partly allowed and all other grounds are dismissed as not pressed
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