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Income Tax | TDS Applies on Year-End Expense Provisions but Not Where Payees Are Unidentifiable: ITAT Bangalore

29 Sept 2026 · 29 Sept 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Bangalore holds TDS applies to year-end expense provisions, but Section 201 demand fails where payees are genuinely unidentifiable. The post TDS Applies on Year-End Expense Provisions but Not Where Payees Are Unidentifiable: ITAT Bangalore appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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