https://www.taxtmi.com/highlights?id=16175 Disallowance u/s 40(a)(ia) for non deduction of TDS - The receiver of lease rent has filed the returns of income belatedly subsequent to the impugned proceedings - assessee cannot be said to have satisfied the conditions prescribed in the proviso to sec. 201 of the Act inserted by the Finance Act, 2012 - AT en-us Sat, 30 Nov 2013 10:02:20 +0530 Sat, 30 Nov 2013 10:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=16175 Disallowance u/s 40(a)(ia) for non deduction of TDS - The receiver of lease rent has filed the returns of income belatedly subsequent to the impugned proceedings - assessee cannot be said to have satisfied the conditions prescribed in the proviso to sec. 201 of the Act inserted by the Finance Act, 2012 - AT Highlights Income Tax Sat, 30 Nov 2013 10:02:20 +0530 https://www.taxtmi.com/highlights?id=16175