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No TDS on remunerations, salaries or commission paid to partners: ITAT

The ITAT ruled that there is no requirement under the IT Act for the deduction of tax at source by the partnership firm on remuneration to partners

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BS Web Team New Delhi

The Gauhati Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the Tax Deducted at Source (TDS) does not apply to salary or commission paid to partners, LiveLaw reported.

 

A two-member bench of ITAT, comprising Sanjay Garg (Judicial Member) and Manish Board (Accountant Member), noted that salary, bonus, remuneration, or