https://www.taxtmi.com/highlights?id=39610 Additions for non-deduction of TDS - Sec 40(a)(ia) is a disabling provision which and not an enabling provision. - there is nothing in the language of Sec.40(a)(ia) to the effect that it is only when an Assessee is treated as an Assessee in default under Chapter XVII B of the Act by an order passed u/s.201(1) of the Act, can a disallowance be made u/s.40(a)(ia). en-us Tue, 29 May 2018 08:49:30 +0530 Tue, 29 May 2018 08:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39610 Additions for non-deduction of TDS - Sec 40(a)(ia) is a disabling provision which and not an enabling provision. - there is nothing in the language of Sec.40(a)(ia) to the effect that it is only when an Assessee is treated as an Assessee in default under Chapter XVII B of the Act by an order passed u/s.201(1) of the Act, can a disallowance be made u/s.40(a)(ia). Highlights Income Tax Tue, 29 May 2018 08:49:30 +0530 https://www.taxtmi.com/highlights?id=39610