Deduction shall not be Disallowed u/s 40(a)(ia) of Income Tax Act on ground of TDS not Deducted, if Recipient includes Income from Receipts of Assessee: ITAT [Read Order]

By Aparna. M - On June 16, 2023 7:30 am - 2 mins read

Income Tax Act - Tax Deduction at Source - Income from receipts - Commissioner of Income Tax - Assessment Years - ITAT - TAXSCAN

The Kolkata bench of Income Tax Appellate Tribunal (ITAT) has recently held that deduction should not be disallowed under Section 40(a)(ia) of Income Tax Act, 1961 on ground of Tax Deduction at Source (TDS) not deducted, if receipient include income from receipts of assessee. Assessee Ravi Lochan Singh filed the appeal against the order of…

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