ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS:
ITAT deleted the Rs 16.50 lakh disallowance under Section 40(a)(ia), holding that reimbursement of salary expenses to UPCU for its supervisory staff did not attract a TDS obligation.
Rs 16.50 Lakh TDS Disallowance Deleted
Saloni Kumari
Sep 3, 2026
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ITAT Deletes Section 40(a)(ia) TDS Disallowance, Says UPCU Salary Reimbursement Does Not Attract TDS
ITAT deleted the Rs 16.50 lakh disallowance under Section 40(a)(ia), holding that reimbursement of salary expenses to UPCU for its supervisory staff did not attract a TDS obligation.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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