https://www.taxtmi.com/caselaws?id=219858 The court interpreted section 40(a)(ia) of the Act regarding tax deduction at source and disallowance of payments. It clarified that if tax is deducted by the assessee, even under a mistaken belief, section 40(a)(ia) cannot be invoked. The court emphasized the duty to deduct tax and pay it to the government account, stating that a deduction shortfall does not warrant disallowance under section 40(a)(ia). The court upheld the CIT (A) order, dismissing the revenue's appeal for lack of substantial legal question. The connected application was deemed infructuous and dismissed, with parties directed to receive a certified copy of the order upon compliance. en-us Mon, 03 Dec 2012 00:00:00 +0530 Tue, 28 Apr 2026 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219858 The court interpreted section 40(a)(ia) of the Act regarding tax deduction at source and disallowance of payments. It clarified that if tax is deducted by the assessee, even under a mistaken belief, section 40(a)(ia) cannot be invoked. The court emphasized the duty to deduct tax and pay it to the government account, stating that a deduction shortfall does not warrant disallowance under section 40(a)(ia). The court upheld the CIT (A) order, dismissing the revenue's appeal for lack of substantial legal question. The connected application was deemed infructuous and dismissed, with parties directed to receive a certified copy of the order upon compliance. Case-Laws Income Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219858