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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Disallowance u/s 40(a)(ia) - Non deduction of TDS u/s 194A - ...

Income Tax

January 12, 2023

Disallowance u/s 40(a)(ia) - Non deduction of TDS u/s 194A - Interest - the provisions of section 194A have no application in case where no interest is credited to the account of the parties nor was paid during the previous year relevant to the assessment year under consideration. - Additions deleted - AT

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