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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Payment is on account of compensation not to M/s. Khaitan & Co. ...

Income Tax

March 9, 2015

Payment is on account of compensation not to M/s. Khaitan & Co. but to M/s. Services & Supplies India and this is not a legal fee necessitating deduction of tax at source as prescribed u/s. 194J of the Act. Once the provisions of section 194J of the Act are not attracted, the disallowance cannot be made u/s 40(a)(ia) - AT

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