214 results for “TDS”+ Section 131clear
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In the result, the appeal of the assessee for AY 2013-14 is partly allowed
Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K
TDS on such interest payment in the light of provisions of section 40(a)(ia) of the Act but there is no compliance of the provision of section 40(a)(ia) of the Act by the assessee since on this issue, the assessee was unable to substantiate the genuineness of expenditure incurred for business purposes as well