Big Relief Direction to Rajsthan State for filling GSTR 9 and 9C without late fees till 12th Feb by Hon’ble Rajasthan High Court in PIL filed by TBA, Jodhpur vs UOl
Disallowance u/s 40(a)(ia) can be invoked only in event of non–deduction of tax and not for lesser deduction of tax
Fwd: [News] Income—Accrual—Salary accrued to non-resident seafarer for services rendered outside India credited in NRO account
Section 40a (ia) contemplates disallowance only where tax has not been deducted or where, after deduction, it is not paid.
Applicability of Tax deduction at source u/s nder section 194C in respect of payment made to dealers for providing services to ultimate customers in lieu of free service coupons surrendered by them