Case Law Details
Case Name : Nikhil Chandra Mitra Vs ITO (ITAT Kolkata)
Related Assessment Year : 2010-11
Courts :
All ITAT ITAT Kolkata
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Nikhil Chandra Mitra Vs ITO (ITAT Kolkata)
Disallowance of Rs.60,000/- made on account of accounting charges by invoking the provisions u/s 40(a)(ia) of the Act. The assessee submits that the person whom the amount was paid was not a qualified professional and he was an accountant writing the accounts and hence 194J of the Act, does not apply. We agree with the submissions and deleted the disallowance made u/s 40(a)(ia) of the Act.
FULL TEXT OF THE ITAT JUDGMENT
This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals)-15, Kolkata, (l...
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Is accounting charges is liable to TDS and at what Rate?