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Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Provisions of section 40(a)(ia) are not attracted where there is ...


Section 40(a)(ia) Inapplicable for Short Tax Deductions; No Disallowance for Payments with Tax Deduction Shortfalls.

June 9, 2016

Case Laws     Income Tax     AT

Provisions of section 40(a)(ia) are not attracted where there is short deduction of tax. Accordingly, no disallowance under section 40(a)(ia) in respect of payments made - AT

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