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2013 (10) TMI 279 - AT - Income TaxDisallowance under Section 40(a)(ia) due to non deduction of TDS - whether application only on the amount due as on 31st March - Transaction charges paid to BSE and NSE – Held that:- Reliance has been placed on the judgment in the case of CIT vs. Sikander Khan Tunvar [2013 (5) TMI 457 - GUJARAT HIGH COURT], wherein it has been held that section 40(a)(ia) would cover not only to the amounts which are payable as on 31st March of a particular year but also which are payable at any time during the year of course as long as the other requirements of the said provision exist - Assessing Officer, was justified a making the disallowance – Decided in favor of Revenue.
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