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Case Law Details

Case Name : Volvo India Pvt. Ltd. Vs ITO (TDS) (Karnataka High Court)
Related Assessment Year : 2012-13 and 2013-14
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Volvo India Pvt. Ltd. Vs ITO (TDS) (Karnataka High Court)

The facts of the said case would indicate that the provisions made at the end of the accounting year were reversed in the beginning of the next year and no payees were identified including the exact amount of liability. In such circumstances, the Tribunal following Karnataka Power Transmission Corporation Ltd.,2 held that the assessee company – M/s. TE Connectivity India Pvt. Ltd., was not liable to deduct tax at source as no inc

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One Comment

  1. Ravindra Naik says:

    please advise whether TDS provision to be made for monthly expenses provision or not .

    There is no single case law which supports no need for monthly TDS provisions for monthly expense provision

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