40(a)(ia) Disallowance for TDS default if books rejected by AO
Question : whether disallowance u/s 40(a)(ia) for TDS default shall be attracted even if income is estimated by AO after rejecting books ? Answer yes .Disallowance for TDS default shall be attracted even if income is estimated by AO after rejecting books The estimation of income upon rejection of the assessee’s accounts as not reliable… Read More »