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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

TDS u/s 194A - There is no quarrel on the point that the ...


Section 194A TDS Rules Not Applicable: Interest Payment Deduction Cannot Be Disallowed u/s 40(a)(ia.

December 5, 2020

Case Laws     Income Tax     AT

TDS u/s 194A - There is no quarrel on the point that the provision to section 194A are not applicable in respect of the payment in question and consequently the claim of deduction cannot be disallowed by invoking the provision to section 40(a)(ia) - AT

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