TMI BlogRevision u/s 263 by CIT - Disallowance u/s 40(a)(ia) - Applicability of TDS on payment of commission,...Revision u/s 263 by CIT - Disallowance u/s 40(a)(ia) - Applicability of TDS on payment of commission, labour charges and advertisement - The amounts referred under three Heads do not require deduction of any TDS and in this situation, no disallowance u/s 40(a)(ia) is called for. Commissioner has failed to examine the issue analytically in right perspective and, therefore, it is not sustainable in the eyes of law. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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