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Income Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Deduction of TDS u/s 194C or 194J - advertisement to Google & ...

Income Tax

August 2, 2019

Deduction of TDS u/s 194C or 194J - advertisement to Google & Facebook - AO given detailed observation regarding How Google and facebook ads work for its clients but not provided to the petitioners - The least that he was expected to do was to share such material with the Petitioner giving an opportunity to rebut the same if so desired by the Petitioner - orders cannot survive the test of principles of natural justice, hence quashed only on this ground

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