https://www.taxtmi.com/highlights?id=66543 Revision u/s 263 by CIT - Disallowance u/s 40(a)(ia) - Applicability of TDS on payment of commission, labour charges and advertisement - The amounts referred under three Heads do not require deduction of any TDS and in this situation, no disallowance u/s 40(a)(ia) is called for. Commissioner has failed to examine the issue analytically in right perspective and, therefore, it is not sustainable in the eyes of law. - AT en-us Tue, 15 Nov 2022 09:16:37 +0530 Tue, 15 Nov 2022 09:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66543 Revision u/s 263 by CIT - Disallowance u/s 40(a)(ia) - Applicability of TDS on payment of commission, labour charges and advertisement - The amounts referred under three Heads do not require deduction of any TDS and in this situation, no disallowance u/s 40(a)(ia) is called for. Commissioner has failed to examine the issue analytically in right perspective and, therefore, it is not sustainable in the eyes of law. - AT Highlights Income Tax Tue, 15 Nov 2022 09:16:37 +0530 https://www.taxtmi.com/highlights?id=66543