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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Non deduction of TDS u/s 194C - no adverse inference can be ...


Auditor's Remark on Non-Deduction of TDS u/s 194C is Not Conclusive; No Adverse Inference Allowed.

February 12, 2015

Case Laws     Income Tax     AT

Non deduction of TDS u/s 194C - no adverse inference can be derived from auditors remark as it is only statement of fact about wages and in any case auditors vague remarks cannot be construed as a conclusive statement. - AT

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