https://www.taxtmi.com/highlights?id=18775 Section 40(a)(ia) cannot be seen as intended to be a penal provision to punish the lapses of non-deduction of TDS particularly when the recipients have taken into account income embedded in these payments, paid due taxes thereon and filed ITR in accordance with the law. - AT en-us Wed, 04 Jun 2014 17:54:57 +0530 Wed, 04 Jun 2014 17:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=18775 Section 40(a)(ia) cannot be seen as intended to be a penal provision to punish the lapses of non-deduction of TDS particularly when the recipients have taken into account income embedded in these payments, paid due taxes thereon and filed ITR in accordance with the law. - AT Highlights Income Tax Wed, 04 Jun 2014 17:54:57 +0530 https://www.taxtmi.com/highlights?id=18775