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Income Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

TDS u/s 194C - Addition u/s 40(a)(ia) - transport contract for ...

Income Tax

December 9, 2019

TDS u/s 194C - Addition u/s 40(a)(ia) - transport contract for transportation of two wheelers - assessee obtained Permanent Account Number (PAN) of M/s SFIC Logistics P Ltd and accordingly it did not deduct tax at source from the payments made to the above said company - there is no TDS liability - hence no addition

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