https://www.taxtmi.com/highlights?id=64968 Receipt of contractual amount - undisclosed business receipts - Until, it is brought on record that the assessee was subject to the provisions of section 194C we are of the view that no disallowance can be made of the expenses claimed by the assessee under the provisions of section 194C read with section 40(a)(ia) of the Act on account of non-deduction of TDS. - AT en-us Thu, 04 Aug 2022 13:26:48 +0530 Thu, 04 Aug 2022 13:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64968 Receipt of contractual amount - undisclosed business receipts - Until, it is brought on record that the assessee was subject to the provisions of section 194C we are of the view that no disallowance can be made of the expenses claimed by the assessee under the provisions of section 194C read with section 40(a)(ia) of the Act on account of non-deduction of TDS. - AT Highlights Income Tax Thu, 04 Aug 2022 13:26:48 +0530 https://www.taxtmi.com/highlights?id=64968