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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

TDS u/s 194C or 194I - Short-deduction of taxes - payments ...

Income Tax

December 16, 2022

TDS u/s 194C or 194I - Short-deduction of taxes - payments towards maintenance charges - Addition u/s 201(1) / 201(1 A) - assessee-in-default’ - the common area maintenance charges was not forming part of the actual rent paid to the owner by the assessee company. - Payments of rent and common area maintenance charges have been made to distinct entities/companies - AT

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