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Income Tax | Year-End Provisions Reversed Without Income Accrual May Escape TDS: ITAT Bangalore

8 Oct 2026 · 6d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Bangalore holds Section 201 consequences require payee-tax verification where year-end provisions were disallowed under Section 40(a)(i)/(ia). The post Year-End Provisions Reversed Without Income Accrual May Escape TDS: ITAT Bangalore appeared first on TaxGuru .

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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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