Disallowance under section 40A(5): require coordination between assessing officers to identify and disallow excess payments to technicians. Coordination between assessing officers is required to secure disallowance of excess payments to technicians: officers assessing technicians must record employment periods, payment terms and tax liabilities, apply the disallowance provision in technicians' assessments, and forward relevant information to officers assessing employers; officers assessing employers must enquire about technicians' engagement and terms and disallow any excess payments in the employer's assessment; audit parties should cross-inform counterparts auditing employer cases based on technicians' records.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disallowance under section 40A(5): require coordination between assessing officers to identify and disallow excess payments to technicians.
Coordination between assessing officers is required to secure disallowance of excess payments to technicians: officers assessing technicians must record employment periods, payment terms and tax liabilities, apply the disallowance provision in technicians' assessments, and forward relevant information to officers assessing employers; officers assessing employers must enquire about technicians' engagement and terms and disallow any excess payments in the employer's assessment; audit parties should cross-inform counterparts auditing employer cases based on technicians' records.
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