Wednesday, September 18, 2019

No sec. 40(a)(ia) disallowance just because deductor failed to file Form 26Q within time: HC

INCOME TAX : Where assessee made payments to contractor and filed Form No. 26Q for claiming benefit under section 194C(6) though belatedly, there could be no disallowance under section 40(a)(ia) disentitling assessee to benefit under section 194C(6)

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