Tag: TDS provisions

TDS provisions not applicable on internet leaseline charges u/s 194-I 194C or 194J of Income Tax Act as assessee only availed internet connection and was not using any asset, plant or machinery which involved payment of rent.   ABCAUS Case Law Citation: ABCAUS 2052 (2017) (08) ITAT Important …

TDS Provision not applicable where no claim of expenditure was made by the assessee and assessee suo motu made disallowance u/s 40(a)(ia) of the Income Tax Act   ABCAUS Case Law Citation: ABCAUS 2051 (2017) (08) ITAT Assessment Year :  2008-09 and 2010-11 Brief Facts of the Case: …