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Income Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Addition u/s 40(a)(ia) - non deduction of TDS on expenses ...

Income Tax

December 8, 2023

Addition u/s 40(a)(ia) - non deduction of TDS on expenses relating to rent reimbursed to holding company - there is no lessor and lessee relationship between the holding company and the present assessee where the provisions of section 194-I are applicable - No TDS liability - Additions deleted - AT

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