Case Law Details
Case Name : (Erstwhile) Sumaitri Bima Distributors Pvt. Ltd Vs ITO (ITAT Delhi)
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Delhi
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(Erstwhile) Sumaitri Bima Distributors Pvt. Ltd Vs ITO (ITAT Delhi)
Introduction: The Income Tax Appellate Tribunal (ITAT) in Delhi recently ruled in the case of (Erstwhile) Sumaitri Bima Distributors Pvt. Ltd vs. ITO, providing important insights into the applicability of Section 40(a)(ia) of the Income-tax Act. This section deals with the disallowance of expenses for non-deduction of tax at source (TDS). In this specific case, the ITAT addressed the applicability of Section 40(a)(ia) concerning TDS on sala
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