https://www.taxtmi.com/caselaws?id=359776 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) for short-deduction of tax at source for Assessment Years 2011-12 and 2012-13. It was emphasized that the provision is not triggered if tax has been deducted, even if under a wrong provision. The cross objection regarding the correct deduction section was remanded back to the CIT(A) for proper consideration. The decisions were based on precedents and specific case facts, ensuring fairness and adherence to tax laws. en-us Fri, 27 Apr 2018 00:00:00 +0530 Thu, 03 May 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359776 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) for short-deduction of tax at source for Assessment Years 2011-12 and 2012-13. It was emphasized that the provision is not triggered if tax has been deducted, even if under a wrong provision. The cross objection regarding the correct deduction section was remanded back to the CIT(A) for proper consideration. The decisions were based on precedents and specific case facts, ensuring fairness and adherence to tax laws. Case-Laws Income Tax Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359776