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No TDS Disallowance on Branch Transfer & Remuneration to Partner
Case Law Details
- Case Name
- RSVA & Co. Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Mumbai
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RSVA & Co. Vs ITO (ITAT Mumbai)
ITAT Deletes TDS Disallowance Because Branch Transfer Was Held Internal Adjustment; Disallowance on Payments to Partners Removed as ITAT Treats Them as Remuneration Under Section 40(b); ITAT Allows Related Party Payments Because Revenue Failed to Prove Expenditure Was Excessive; Car Hire and Salary Payments to Relatives Allowed as ITAT Finds No Evidence of Unreasonableness; ITAT Removes Section 40(a)(ia) Addition Because Payments to Partners Did Not Require TDS.
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal ...
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