Failure to Deduct TDS on Salaries Transferred to UP Cooperative Union Leads to Disallowance, Upheld on Appeal.

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Full Text of the Document

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....TDS u/s 192 - Payment of salary by transfer to UP Cooperative Union for deputed persons / supervisors - TDS was deductible and since it was not done by the assessee, the disallowance made by Assessing Officer and confirmed by CIT(A) is proper - AT....