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Addition u/s 40(a)(ia) - Failure to deduct TDS on expenditure debited as export charges to the Profit & Loss account - AO directed to verify the nature of payment with the C&F agreement, relevant bills of authenticated transport operators and decide the issue afresh on merits.

Income Tax
August 11, 2018

Addition u/s 40(a)(ia) - Failure to deduct TDS on expenditure debited as export charges to the Profit & Loss account - AO directed to verify the nature of payment with the C&F agreement, relevant bills of authenticated transport operators and decide the issue afresh on merits.

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