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        Case ID :
        Income Tax

        The HC upheld the ITAT's decision deleting the addition under...

        Section 40(a)(ia) Does Not Apply to Short TDS Deductions Under Sections 194C and 194J

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The HC upheld the ITAT's decision deleting the addition under section 40(a)(ia) for short deduction of TDS under sections 194C and 194J. The court affirmed that section 40(a)(ia) is inapplicable to cases of short deduction, thereby negating the revenue's claim for disallowance. The ruling relied on precedent favoring the assessee where conflicting views exist among non-jurisdictional High Courts on the issue. Consequently, the HC found no error in the ITAT's order and dismissed the revenue's appeal, confirming that short deduction of TDS does not warrant disallowance under section 40(a)(ia).
                                Note: It is a system-generated summary and is for quick reference only.
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