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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Disallowance u/s. 40(a)(i) towards the salary cost reimbursed by ...

Income Tax

April 1, 2023

Disallowance u/s. 40(a)(i) towards the salary cost reimbursed by assessee to AE on cost to cost basis - in the event, TDS has been deducted u/s. 192 of the Act, no disallowance can be made u/s. 40(a)(i). Section 40(a)(i) can be invoked only when there has been non-deduction of tax at source - AT

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