https://www.taxtmi.com/highlights?id=51427 TDS u/s 194C - addition u/s 40(a)(ia) - assessee JV had assigned the work allotted to its member companies - payments made towards subcontract without deducting tds - there was no Profit and Loss Account in the assessee’s case and there was no claim of any expenditure - there was no question of any disallowance u/s 40(a)(ia) en-us Sat, 25 Jan 2020 17:16:38 +0530 Sat, 25 Jan 2020 17:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51427 TDS u/s 194C - addition u/s 40(a)(ia) - assessee JV had assigned the work allotted to its member companies - payments made towards subcontract without deducting tds - there was no Profit and Loss Account in the assessee’s case and there was no claim of any expenditure - there was no question of any disallowance u/s 40(a)(ia) Highlights Income Tax Sat, 25 Jan 2020 17:16:38 +0530 https://www.taxtmi.com/highlights?id=51427