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2004 (12) TMI 323 - AT - Income Tax
Extract:
.......duct tax at source. Consequently, the provisions of s. 40(a)(i) of the Act were not applicable and the action of the Revenue authorities in refusing to allow deduction of these expenses by taking recourse to the said provisions cannot be sustained. The disallowance made is, therefore, directed to be deleted. The appeals of the assessee are allowed.