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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Assessing Officer was not justified in making disallowance u/s ...

Income Tax

April 2, 2018

Assessing Officer was not justified in making disallowance u/s 40(a)(ia) on account of alleged failure to deduct tax at source on purchase of software capitalized in books of account - AT

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  9. TDS u/s 194I or 194IB - Disallowance u/s 40(a)(ia) - TDS was deducted but the section 194IB was mentioned wrongly instead of section 194I(b) - The Tribunal ruled in...

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