No disallowance for non-deduction of TDS u/s 194H if employee’s commission was shown as part of salary income: HC

INCOME TAX : Where assessee-compnay made provision for commission and later, paid same to its Chairman and Managing Director and AO made disallowance under section 40(a)(ia) on ground that assessee failed to deduct TDS as per section 194H at time of making provision for commission, since said commission was shown as part of salary in Form-16 for relevant assessment year,INCOME TAX : Where assessee-compnay made provision for commission and later, paid same to its Chairman and Managing Director and AO made disallowance under section 40(a)(ia) on ground that assessee failed to deduct TDS as per section 194H at time of making provision for commission, since said commission was shown as part of salary in Form-16 for relevant assessment year,www.taxmann.com Latest Case LawsRead More

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