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Disallowance U/s. 40(a)(ia) cannot be made for non submission of Form No.15-I
Case Law Details
- Case Name
- Commissioner of Income Tax Vs Valibhai Khanbhai Mankad (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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In our view, therefore, once the conditions of further proviso of section 194C(3) are satisfied, the liability of the payee to deduct tax at source would cease. The requirement of such payee to furnish details to the income tax authority in the prescribed form within prescribed time would arise later and any infraction in such a requirement would not make the requirement of deduction at source applicable under sub-section (2) of section 1 94C of the Act.In our view, therefore, the Tribunal was perfectly justified in taking the view in the impugned judgment. It may be that fail...
