Case Law Details
Case Name : Sanjay Bajpai Builders Private Limited Vs ACIT (ITAT Raipur)
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Raipur
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Sanjay Bajpai Builders Private Limited Vs ACIT (ITAT Raipur)
Introduction: The recent judgment in the case of Sanjay Bajpai Builders Private Limited Vs ACIT (ITAT Raipur) throws light on an important tax provision, Section 40(a)(ia) of the Income Tax Act. The case involves the assessee’s failure to deduct Tax at Source (TDS) on interest payments to Non-Banking Financial Companies (NBFCs). This article provides a detailed analysis of the case and its implications.
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