Home / 
Section 40(a)(ia) TDS Disallowance Not Applicable Without Clear Income Element in Transaction.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT....