https://www.taxtmi.com/caselaws?id=180524 Section 40(a)(ia) was treated as inapplicable where tax had been deducted, but the Revenue contended that a different TDS provision should have applied. The assessee had deducted tax under section 194C on contractual or reimbursement-related payments, and the tribunal followed coordinate bench authority that mere short deduction due to a bona fide classification dispute does not justify disallowance under section 40(a)(ia). The appropriate consequence in such a case may lie under section 201 for TDS default, but the expenditure is not to be disallowed under section 40(a)(ia). en-us Wed, 22 Aug 2012 00:00:00 +0530 Fri, 22 Sep 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180524 Section 40(a)(ia) was treated as inapplicable where tax had been deducted, but the Revenue contended that a different TDS provision should have applied. The assessee had deducted tax under section 194C on contractual or reimbursement-related payments, and the tribunal followed coordinate bench authority that mere short deduction due to a bona fide classification dispute does not justify disallowance under section 40(a)(ia). The appropriate consequence in such a case may lie under section 201 for TDS default, but the expenditure is not to be disallowed under section 40(a)(ia). Case-Laws Income Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180524