Warehouse Charges Paid Without Deducting TDS shall be disallowed u/s 40(a)(ia) of Income Tax Act: ITAT [Read Order]

By Aparna. M - On April 12, 2023 2:30 pm - 2 mins read
Warehouse - Charges - Deducting - TDS - Income - Tax - Act - ITAT - TAXSCAN

The Pune bench of Income Tax Appellate Tribunal (ITAT) has recently held that warehouse charges paid without deducting Tax Deduction at Source shall be disallowed under Section 40(a)(ia) of Income Tax Act, 1961. Section 40 (a)(ia) of Income Tax Act  provides that any interest, fee, royalty, rent commission or brokerage, any amount payable to a…

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