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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the ...

Income Tax

May 22, 2019

Rectification u/s 154 - addition u/s. 40(a)(ia) - TDS from the labour charges - other High Court have different view - if issue was considered by the Jurisdictional High Court then within the jurisdiction of Kerala High Court, the issue in dispute cannot be said to be a debatable issue - AO is justified in making addition u/s. 40(a)(ia) vide proceedings u/s. 154

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