https://www.taxtmi.com/highlights?id=73182 TDS u/s 194C on concession fee - Addition u/s 40(a)(ia) in respect of the year end provisions - Methodology adopted for estimation of turnover / profits and subsequently creating the year-end provision and reversing the same in next financial year, remains the same in all subsequent years. - disallowance is not required to be made under section 40(a)(ia) - AT en-us Thu, 23 Nov 2023 07:35:56 +0530 Thu, 23 Nov 2023 07:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73182 TDS u/s 194C on concession fee - Addition u/s 40(a)(ia) in respect of the year end provisions - Methodology adopted for estimation of turnover / profits and subsequently creating the year-end provision and reversing the same in next financial year, remains the same in all subsequent years. - disallowance is not required to be made under section 40(a)(ia) - AT Highlights Income Tax Thu, 23 Nov 2023 07:35:56 +0530 https://www.taxtmi.com/highlights?id=73182