Case Law Details
Case Name : Commissioner Of Income Tax Vs Crescent Export Syndicate (Calcutta High Court)
Appeal Number : ITAT 20 Of 2013
Date of Judgement/Order : 03/04/2013
Related Assessment Year :
Courts :
All High Courts Calcutta High Court
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The key words used in Section 40(a)(ia), according to us, are “on which tax is deductible at source under Chapter XVII –B”. If the question is “which expenses are sought to be disallowed?” The answer is bound to be “those expenses on which tax is deductible at source under Chapter XVII –B. Once th
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Need case laws on TDS not paid on Interest debited by Company in Profit & Loss account against Overdraft facility taken in the Directors Personal Name.
The Interest is directly paid to the bank Overdraft account and not to Directors personal account.