Section 40(a)(ia) of Income Tax Act remains effective despite accounting method; TDS non-deduction still applicable.

Addition on account of non-deduction of TDS - the argument of the Revenue that s. 40(a)(ia) would become otiose in cash system of accounting, was without any basis. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X