Disallowance of salary expenses
This query is : Resolved
25 January 2013
If a company assessee at the time of payment of salary to its employee has done the following errors :-
1. Not deducted TDS
2. Short deduction of TDS
3. TDS deducted but not deposited to Govt A/C
In these cases I want to know whether the A.O has the power to disallow the salary expenses, and if he can disallow such expenses then under which section salary expenses can be disallowed.
PLEASE ADVICE.
1. Not deducted TDS
2. Short deduction of TDS
3. TDS deducted but not deposited to Govt A/C
In these cases I want to know whether the A.O has the power to disallow the salary expenses, and if he can disallow such expenses then under which section salary expenses can be disallowed.
PLEASE ADVICE.
25 January 2013
No, in my view AO cannot disallow the salary amount unless it is payable outside India or to a non-resident u/s 40(a)(iii)
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CAPITAL GAIN REDEVELOPED FLAT
- CLOSING STOCK QUERY
- Requirement under FEMA &RBI
- REGARDING ITR FILING QUESTION
- ITC BENEFIT ON BROKRAGE PAID
- Short Term Gain Reporting ITR
- Technical Glitch in ITR-4 Online Form (AY 2026-27): Sec 44AE Partner Remuneration not mapping to E8
- Residential status of non resident
- TDS refund Indemnity Bond
- Query regarding Item 61/62/63 vs Item 64 in ITR-3
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
- Account freezed for Ineligible ITC Scrutiny for GST Annual Return
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
