https://www.taxtmi.com/highlights?id=49022 TDS u/s 194C - flight handling charges - being the beneficial provision second proviso to sect. 40(a)(ia) r.w. first proviso to sect. 201(1) inserted w.e.f. 1.4.2013 having retrospective effect and assessee has filed certificate in Form No. 26A of the CA of Air India certifying that amount paid to Air India by the assessee has been credited in its books of accounts - neither disallownace is called for nor any need to remand for verification en-us Sat, 31 Aug 2019 09:01:57 +0530 Sat, 31 Aug 2019 09:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49022 TDS u/s 194C - flight handling charges - being the beneficial provision second proviso to sect. 40(a)(ia) r.w. first proviso to sect. 201(1) inserted w.e.f. 1.4.2013 having retrospective effect and assessee has filed certificate in Form No. 26A of the CA of Air India certifying that amount paid to Air India by the assessee has been credited in its books of accounts - neither disallownace is called for nor any need to remand for verification Highlights Income Tax Sat, 31 Aug 2019 09:01:57 +0530 https://www.taxtmi.com/highlights?id=49022