Computation of totoal Income with disallowance of payment u/s 40 (a)(ia)

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Last updated: 01 August 2020
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The Supreme Court considered whether payments made by Shree Choudhary Transport Company to truck operators for the assessment year 2005-2006 were rightly disallowed. The disallowance, amounting to Rs. 57,11,625, was due to the company's failure to deduct tax at source as required by Section 40(a)(ia) of the Income Tax Act. The company argued that payments did not exceed Rs. 20,000 in a single transaction and that the truck operators were not subcontractors.

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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