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2015 (12) TMI 1131 - SCH - Income Tax
Disallowance u/s 40(a)(ia) - TDS not deducted by assessee - ship management work - Tribunal deleted disallowance confirmed by HC [2013 (7) TMI 622 - ALLAHABAD HIGH COURT] - Apex Court dismissed the appeal after condoning the delay.
Tribunal has held that, for disallowing expenses from business and profession on the ground that TDS has not been deducted, the amount should be payable and not which has been paid by the end of the year