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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Addition u/s 40(a)(ia) - society has failed to deduct TDS - ...

Income Tax

July 16, 2019

Addition u/s 40(a)(ia) - society has failed to deduct TDS - section 40(a)(ia), 40A(3) and section 43B falls in Chapter IV-D which are applicable for computing profits and gains of business or profession - Chapter IV-D is not applicable in respect of charitable trust or institution whose income is to be computed under Chapter-III - no disallowance

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  2. Deletion made on non-deduction of tax u/s 40(a)(ia) - TDS u/s 192 - reimbursement of salary to the deputed personnel would not attract deduction of tax at source - AT

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  7. Refusal to waive interest u/s 234A, 234B and 234C - disallowance for want of deduction of tax at source u/s 40(a)(ia) - interest cannot be waived - HC

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