| |
| The Tax Publishers2020 TaxPub(DT) 2577 (Kol-Trib) INCOME TAX ACT, 1961
Section 40(a) (ia)
No disallowance could be made by invoking section 40 (a)(ia) in case of alleged short deduction of tax.
|
Business disallowance under section 40(a) (ia) - Non-deduction of tax at source - AO alleged short deduction of tax -
AO made disallowance under section 40(a) (ia) on account of short deduction of tax at source. Held: If there was any short-fall due to any difference of opinion as to the taxability of any item or nature of payment falling under various TDS provisions, assessee could be declared to be an assessee in default under section 201, but no disallowance could be made by invoking section 40 (a)(ia).
Followed: DCIT v. S.K. Tekriwal (2013) 361 ITR 432 (Cal) : 2013 TaxPub(DT) 0240 (Cal-HC).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. :
INCOME TAX ACT, 1961
Section 14A
 SUBSCRIBE FOR FULL CONTENT
|