https://www.taxtmi.com/caselaws?id=212377 ITAT MUMBAI - AT held that amounts paid to consultants engaged by a partnership firm of chartered accountants could not be disallowed under section 40(a)(ia) where tax was in fact deducted under section 192, even if tax should have been deducted under section 194J. The Tribunal found no employee-employer relationship but ruled section 40(a)(ia) applies only to non-deduction, not to a lesser or incorrect mode of deduction, and therefore dismissed the appeal. en-us Fri, 08 Jul 2011 00:00:00 +0530 Thu, 21 Aug 2025 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212377 ITAT MUMBAI - AT held that amounts paid to consultants engaged by a partnership firm of chartered accountants could not be disallowed under section 40(a)(ia) where tax was in fact deducted under section 192, even if tax should have been deducted under section 194J. The Tribunal found no employee-employer relationship but ruled section 40(a)(ia) applies only to non-deduction, not to a lesser or incorrect mode of deduction, and therefore dismissed the appeal. Case-Laws Income Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212377