TDS on the application of section 40(a)(ia) of the Income Tax Act


Last updated: 02 July 2021

Court :
ITAT Chennai

Brief :
These two appeals filed by the assessee are directed against separate, but identical orders of the learned CIT(A)-5, Chennai dated 03.07.2017 and pertain to assessment years 2013-14 & 2014-15. Since, facts are identical and issues are common, for the sake of convenience, these appeals were heard together and are being disposed off by this consolidated order.

Citation :
ITA 2357/CHNY/2017

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