TDS non deduction by bank where income in Form 15G/15H exceeded threshold limit of basic exemption. ITAT remands case for…
No disallowance u/s 40(a)(ia) for merely not filing Form 26A before Assessing Officer. Once content of Form-26A not disputed, assessee…
No disallowance u/s 40(a)(ia) even if payee files return belatedly u/s 139(4) if payment is considered in tax computation and…
Disallowance us 40(a)(ia) deleted on non CA certificate basis. In the interest of justice and fair play ITAT set aside…
Procedure for filing and verification of Form 26A CA Certificate. Removing default of TDS Short Deduction Non Deduction-CBDT Notification F.…