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    Income Tax

    In view of the actual disallowance u/s 40(a)(i) for non TDS, the...

    Income disallowed under Sec 40(a)(i) not subject to Secs 194C-194J; no demand or interest under Sec 201.

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    Income TaxNovember 5, 2012Case LawsAT

    In view of the actual disallowance u/s 40(a)(i) for non TDS, the same amount cannot be subject to provisions of section 194C to 194J - No demand u/s 201 and no Interest u/s 201(1A) - AT

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