The ITAT bench of Mumbai direct the AO to delete the additions made u/s 40(a)

The ITAT bench of Mumbai direct the AO to delete the additions made u/s 40(a) 

The ITAT bench of Mumbai direct the AO to delete the additions made u/s 40(a)(ia) relating to security charges and held that the provisions of sec.194C are not attracted for expenses claimed as security charges where the security charges involve supply of manpower only and does not involve “carrying on of any work” within the meaning of the definition of the term “work” given in the Explanation III. Further, the supply of manpower also may not fall under the provisions of sec. 194J relating to “professional fees”. (ITA No. 6366/Mum/2018)



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