ITAT: Restricts Sec. 40(a)(ia) disallowance for TDS default to 30% of expenditure; 2015 amendment retrospective


Conclusion

Guwahati ITAT upholds disallowance u/s. 40(a)(ia) on account of non-deduction of TDS on consultancy charges citing assessee's failure in filing the relevant details of the actual n...

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