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Income Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Transmission / wheeling charges - TDS u/s 194I - Since section ...


Transmission and wheeling charges exempt from TDS u/s 194-I; no disallowance u/s 40(a)(ia) for non-deduction.

December 3, 2011

Case Laws     Income Tax     AT

Transmission / wheeling charges - TDS u/s 194I - Since section 194-I is not applicable in respect of transmission charges, no disallowance can be made u/s.40(a)(ia)..... - AT

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