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2023 (3) TMI 1195 - AT - Income TaxTDS u/s 192 - payment of remuneration - non deduction of TDS of salary payment - addition being 30% u/s 40 (a)(ia) - salary provision made during the year but not paid during the year under consideration - HELD THAT:- Hon’ble Delhi High Court in the case of CIT vs. Taj Quebecor Printing Ltd. [2006 (1) TMI 56 - DELHI HIGH COURT] has held that the person making the salary payment is required to make a deduction towards tax at source only at the time of making such payment. The accrual of the payment and the actual act of making the payment must both exist in order that a deduction at source may be made. No deduction at source is contemplated under Section 192 in cases where a payment towards salary has accrued but is not made - AO was not justified in making addition u/s 40(a)(ia) - The ground of assessee is allowed.
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