Court Upholds Rejection of Books u/s 145 Due to Lack of Documentation, Despite Audit Findings on TDS.

Court Upholds Rejection of Books u/s 145 Due to Lack of Documentation, Despite Audit Findings on TDS. https://www.taxtmi.com/highlights?id=5560 Rejection of books of account u/s 145 - audit report mentioning fact that there was no requirement for deduction of TDS on hire charges paid which was below the prescribed limit, cannot be accepted in the absence of books of account - AT en-us Tue, 25 Sep 2012 07:26:56 +0530 Tue, 25 Sep 2012 07:26:56 +0530 TaxTMI RSS Generator Court Upholds Rejection of Books u/s 145 Due to Lack of Documentation, Despite Audit Findings on TDS. https://www.taxtmi.com/highlights?id=5560 Rejection of books of account u/s 145 - audit report mentioning fact that there was no requirement for deduction of TDS on hire charges paid which was below the prescribed limit, cannot be accepted in the absence of books of account - AT Highlights Income Tax Tue, 25 Sep 2012 07:26:56 +0530 https://www.taxtmi.com/highlights?id=5560