| COURT: | Bombay High Court |
| CORAM: | Prakash D. Naik J, S. C. Dharmadhikari J |
| SECTION(S): | 40(a)(ia), 40(ba) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | strictures, TDS disallowance |
| COUNSEL: | Riyaz S. Padvekar, Sameer Dalal |
| DATE: | September 4, 2017 (Date of pronouncement) |
| DATE: | September 22, 2017 (Date of publication) |
| AY: | 2008-09 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| 40(a)(ia)/40(ba) Disallowance of reimbursement of salary for non-deduction of TDS: Displeasure and unhappiness expressed at the manner in which the Tribunal approached the matter insofar as the applicability of s. 40(ba) is concerned. Tribunal cautioned that it should not use abbreviations in the order without indicating what the terms stand for as it causes confusion | |
Apart from that, the Tribunal’s order is confusing. In the impugned order, the Tribunal does not indicate what it means by AOP. It does not indicate as to what it means by TAS for both sides tell us that it is identical to TDS, namely, Tax Deducted at Source. We are unhappy with the abbreviations and short forms in the Tribunal’s order. We do not see who is reluctant, either one who dictates or one who takes down the same, but such abbreviations and shortcuts increase burden on the higher Courts. We would caution the Tribunal that hereafter it should indicate somewhere in the order as to what the abbreviations used by it stand for
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