Failure to deduct TDS - Once the assessee has capitalized the ...

Depreciation Disallowance Not Triggered by Non-Deduction of TDS if Payment Capitalized u/s 40(a)(i.

February 5, 2019

Case Laws Income Tax AT

Failure to deduct TDS - Once the assessee has capitalized the payment in question though the assessee has not deducted the tax at source on such payment, Section 40(a)(i) cannot be invoked for disallowance of depreciation.

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Failure to deduct TDS - Once the assessee has capitalized the ...

Depreciation Disallowance Not Triggered by Non-Deduction of TDS if Payment Capitalized u/s 40(a)(i.

February 5, 2019

Case Laws Income Tax AT

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