https://www.taxtmi.com/caselaws?id=219858 Section 40(a)(ia) applies where tax deductible at source has not been deducted or, after deduction, has not been deposited. Deduction of tax under a provision other than that considered applicable by the Revenue, including a bona fide short deduction, does not meet this condition and cannot support disallowance under section 40(a)(ia). Such a mismatch may instead have consequences under the provisions governing an assessee in default. The assessee's allowed claim remained undisturbed, and the Revenue's appeal was rejected without admission of a substantial question of law. en-us Mon, 03 Dec 2012 00:00:00 +0530 Tue, 28 Jul 2026 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219858 Section 40(a)(ia) applies where tax deductible at source has not been deducted or, after deduction, has not been deposited. Deduction of tax under a provision other than that considered applicable by the Revenue, including a bona fide short deduction, does not meet this condition and cannot support disallowance under section 40(a)(ia). Such a mismatch may instead have consequences under the provisions governing an assessee in default. The assessee's allowed claim remained undisturbed, and the Revenue's appeal was rejected without admission of a substantial question of law. Case-Laws Income Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219858