https://www.taxtmi.com/caselaws?id=325261 The Tribunal ruled in favor of the appellant regarding the incorrect rate of tax deduction under sections 194J and 194C, upholding that TDS was correctly deducted at 2%. The Tribunal also held that no disallowance under section 40(a)(ia) should be made for short deduction of tax under different provisions, citing the payee's income declaration and non-jurisdictional High Court decisions. The appeal of the revenue was dismissed, affirming the appellant's position on tax deduction issues based on legal interpretations and precedents. en-us Mon, 01 Feb 2016 00:00:00 +0530 Sat, 12 Mar 2016 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325261 The Tribunal ruled in favor of the appellant regarding the incorrect rate of tax deduction under sections 194J and 194C, upholding that TDS was correctly deducted at 2%. The Tribunal also held that no disallowance under section 40(a)(ia) should be made for short deduction of tax under different provisions, citing the payee's income declaration and non-jurisdictional High Court decisions. The appeal of the revenue was dismissed, affirming the appellant's position on tax deduction issues based on legal interpretations and precedents. Case-Laws Income Tax Mon, 01 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325261