https://www.taxtmi.com/highlights?id=34157 Since the AO made the disallowance only on the ground that Form 15G/15H were not submitted to the ld. Commissioner in time, only penalty proceedings can be initiated under section 272A(2)(f) and no disallowance can be made under section 40(a)(ia) - AT en-us Wed, 05 Apr 2017 08:33:35 +0530 Wed, 05 Apr 2017 08:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34157 Since the AO made the disallowance only on the ground that Form 15G/15H were not submitted to the ld. Commissioner in time, only penalty proceedings can be initiated under section 272A(2)(f) and no disallowance can be made under section 40(a)(ia) - AT Highlights Income Tax Wed, 05 Apr 2017 08:33:35 +0530 https://www.taxtmi.com/highlights?id=34157