Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]

Non-deduction of Tax Deducted at Source (TDS) under Section 195(1) of the Income Tax Act, 1961, leading to proposed disallowance under Section 40(a) (i) of the Income Tax Act, 1961
ITAT - ITAT Bangalore - Income Tax - Non deduction of TDS - TDS - TAXSCAN

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) observed that non deduction of Tax Deducted at Source ( TDS ) under Section 195(1) of the Income Tax Act, 1961, leading to proposed disallowance under Section 40(a)(i) of the Income Tax Act, 1961 The assessee filed an income tax return for the assessment year…

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