9 results for “TDS”+ Section 4(1)clear
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In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed
Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)
4 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 40A(3) will not get attracted to these payments, since the relevant expenditure has not been claimed as expenditure in the Profit and Loss account. 5.4 In our view, there is fallacy in the above said argument of the assessee. The fact remains that the freight charges