No disallowance u/s 40(a)(ia) if assessee complied with …
INCOME TAX : Where assessee, a transport contractor, faced disallowance of transport expenses under section 40(a)(ia) for non-deduction of TDS, since E-TDS returns were filed on time, payments were reported in Form 26Q, Form 16A certificates were issued, and transporters with less than ten goods carriages submitted PAN declarations as required under …
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