Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
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Informative
Disallowance Of ₹7,24,937 Deferred Interest u/s 40(a)(ia) Deleted As Payees Had Paid Tax: ITAT
Update / Judgement Date
03 Oct 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
Income Tax
The ITAT deleted disallowance of deferred interest under Section 40(a)(ia), accepting certificates proving tax payment by payees. The article underscores that TDS non-deduction cannot trigger double taxation when recipients already discharged liability.
