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Income Tax - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

TDS u/s 194I - non deduction of TDS - compensation paid for the ...

Income Tax

March 6, 2017

TDS u/s 194I - non deduction of TDS - compensation paid for the use of the building / premises / place of the members for construction activities - it would be highly unjustified to treat this amount as payment of rent and to make it liable for deduction of tax at source u/s 194-I. - invoking of provisions of section 40(a)(ia) is unjustified - AT

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