Tag Archives: IT APPEAL NOS.3215 & 3216 (DELHI) OF 2015

No TDS liability on Provisions at year end if payee not identifiable : ITAT

By | February 25, 2017

Held When the tax deductor cannot ascertain the payee who is the beneficiary of a credit of tax deduction at source, the mechanism of Chapter XVII-B cannot be put into service. In view of the above, we, respectfully agreeing with the views of ITAT Chennai Bench in the case of Dishnet Wireless Ltd. (supra), set… Read More »