Case Law Details
Case Name : Mall Hotel Ltd Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 2490/Del/2022
Date of Judgement/Order : 17/05/2023
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Delhi
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Mall Hotel Ltd Vs DCIT (ITAT Delhi)
ITAT Delhi held that disallowance u/s 40(a)(ia) of the Income Tax Act on account of non-payment of TDS unsustainable as TDS already deducted
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