Disallowance u/s 40(a)(ia) for non deduction of TDS on amount credited to Provision account deleted
February 26, 2021
High Courts, Income Tax
Disallowance u/s 40(a)(ia) for non deduction of TDS on amount credited to Provision account deleted by High Court on principles of consistency ABCAUS Case Law CitationABCAUS 3460 (2021) (02) HC Important case law relied referred:Bharat earth movers vs. CIT (2000) 245 ITR 428 (SC)Parashuram Pottery Works Co. Ltd. …