Assessee Failed to Deduct TDS u/s 194C; Additions Confirmed as Amendment Applies Prospectively from 2005-06. https://www.taxtmi.com/highlights?id=55494 TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated the provisions of Section 40(a)(ia) of the Act for not deducting & depositing the TDS - The amendment is applicable for the assessment year 2005-06, i.e. it is prospective in nature and not retrospective - Additions confirmed - AT en-us Thu, 12 Nov 2020 12:28:34 +0530 Thu, 12 Nov 2020 12:28:34 +0530 TaxTMI RSS Generator Assessee Failed to Deduct TDS u/s 194C; Additions Confirmed as Amendment Applies Prospectively from 2005-06. https://www.taxtmi.com/highlights?id=55494 TDS u/s 194C - Addition u/s 40(a)(ia) - assessee has violated the provisions of Section 40(a)(ia) of the Act for not deducting & depositing the TDS - The amendment is applicable for the assessment year 2005-06, i.e. it is prospective in nature and not retrospective - Additions confirmed - AT Highlights Income Tax Thu, 12 Nov 2020 12:28:34 +0530 https://www.taxtmi.com/highlights?id=55494