https://www.taxtmi.com/caselaws?id=264793 The Tribunal held that section 40(a)(ia) does not apply to cases of short deduction of tax, distinguishing it from section 201(1A) which allows for interest on undeducted amounts. The judgment highlighted the importance of differentiating between non-deduction and short deduction of tax, leading to the dismissal of the revenue's appeal. en-us Fri, 17 Oct 2014 00:00:00 +0530 Sat, 03 Oct 2015 11:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264793 The Tribunal held that section 40(a)(ia) does not apply to cases of short deduction of tax, distinguishing it from section 201(1A) which allows for interest on undeducted amounts. The judgment highlighted the importance of differentiating between non-deduction and short deduction of tax, leading to the dismissal of the revenue's appeal. Case-Laws Income Tax Fri, 17 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264793