No disallowance u/s 40(a)(ia) if tax is not deducted due to genuine belief. https://www.taxtmi.com/highlights?id=16707 Due to the bonafide belief if a person does not deduct the tax while making payment, then there can be no disallowance under section 40(a)(ia) of the Act - AT en-us Thu, 09 Jan 2014 11:10:10 +0530 Thu, 09 Jan 2014 11:10:10 +0530 TaxTMI RSS Generator No disallowance u/s 40(a)(ia) if tax is not deducted due to genuine belief. https://www.taxtmi.com/highlights?id=16707 Due to the bonafide belief if a person does not deduct the tax while making payment, then there can be no disallowance under section 40(a)(ia) of the Act - AT Highlights Income Tax Thu, 09 Jan 2014 11:10:10 +0530 https://www.taxtmi.com/highlights?id=16707