Computation of total Income with disallowance of payment u/s 40

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Last updated: 05 August 2020
Quick Summary
The Supreme Court considered whether payments made by Shree Choudhary Transport Company for hiring vehicles were rightly disallowed as a deduction. The disallowance was based on the company's failure to deduct tax at source (TDS) under Section 40(a)(ia) of the Income Tax Act, 1961. The company argued that payments did not exceed Rs. 20,000 in a single transaction and that the vehicle owners were not contractors.

Court :
Supreme Court of India

Brief :
Computation of total Income with disallowance of payment u/s 40 (a)(ia)

Citation :
SHREE CHOUDHARY TRANSPORT COMPANY Appellant(s) Vs INCOME TAX OFFICER Respondent(s)

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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