https://www.taxtmi.com/caselaws?id=189311 The appeal filed by the assessee was partly allowed. The Assessing Officer's adhoc addition to total income was dismissed as the appellant did not press the ground during the hearing. Regarding the disallowance of TDS deduction under sections 194C and 194J, the ITAT found that the revenue authority erred in disallowing the entire expenses when only a small percentage was short deducted. The ITAT allowed the appeal, agreeing with the appellant's contention that only a proportionate amount should have been disallowed, leading to a partial success for the appellant. en-us Wed, 29 Aug 2012 00:00:00 +0530 Thu, 05 Jan 2017 12:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189311 The appeal filed by the assessee was partly allowed. The Assessing Officer's adhoc addition to total income was dismissed as the appellant did not press the ground during the hearing. Regarding the disallowance of TDS deduction under sections 194C and 194J, the ITAT found that the revenue authority erred in disallowing the entire expenses when only a small percentage was short deducted. The ITAT allowed the appeal, agreeing with the appellant's contention that only a proportionate amount should have been disallowed, leading to a partial success for the appellant. Case-Laws Income Tax Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189311