https://www.taxtmi.com/caselaws?id=354555 Section 40(a)(ia) was held inapplicable to mere short deduction of tax at source where tax had in fact been deducted, so the disallowance was deleted. A bad debt claim was allowed because the outstanding balances had been written off in the books and had arisen from amounts earlier credited as income. The addition relating to sundry creditors was deleted after reconciliation and reversal entries showed that the amount had already been accounted for and would otherwise be taxed twice. The claim for credit of tax paid under sections 90/91 was remanded to the first appellate authority for fresh adjudication on merits. en-us Fri, 08 Dec 2017 00:00:00 +0530 Tue, 30 Jan 2018 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354555 Section 40(a)(ia) was held inapplicable to mere short deduction of tax at source where tax had in fact been deducted, so the disallowance was deleted. A bad debt claim was allowed because the outstanding balances had been written off in the books and had arisen from amounts earlier credited as income. The addition relating to sundry creditors was deleted after reconciliation and reversal entries showed that the amount had already been accounted for and would otherwise be taxed twice. The claim for credit of tax paid under sections 90/91 was remanded to the first appellate authority for fresh adjudication on merits. Case-Laws Income Tax Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354555