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Section 40(a)(ia) Addition Set Aside Due to Unverified Threshold Applicability

Case Law Details

Case Name : Ramaniyam Real Estates Private Limited Vs ACIT (ITAT Chennai)
Related Assessment Year : 2018-19
Courts : All ITAT ITAT Chennai
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Ramaniyam Real Estates Private Limited Vs ACIT (ITAT Chennai)

Section 40(a)(ia) Disallowance Not Automatic: ITAT Remands Issue Where Payments May Be Below TDS Threshold

The Chennai Bench of the ITAT, in Ramaniyam Real Estates Pvt. Ltd. v. ACIT (AY 2018-19), dealt with disallowance of expenses under section 40(a)(ia) for alleged non-deduction of TDS on payments towards Please become a Premium member. If you are already a Premium member, login here to access the full content.

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Name: CA Vijayakumar Shetty
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Company: Shetty & Co, Chartered Accountants, Mangalore
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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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