https://www.taxtmi.com/highlights?id=7423 If there is any shortfall due to any difference of opinion the assessee can be declared to be an assessee in default u/s. 201 but no disallowance u/s 40(a)(ia) is allowed - AT en-us Tue, 16 Apr 2013 20:01:58 +0530 Tue, 16 Apr 2013 20:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=7423 If there is any shortfall due to any difference of opinion the assessee can be declared to be an assessee in default u/s. 201 but no disallowance u/s 40(a)(ia) is allowed - AT Highlights Income Tax Tue, 16 Apr 2013 20:01:58 +0530 https://www.taxtmi.com/highlights?id=7423