https://www.taxtmi.com/caselaws?id=380774 Where tax was deducted on payments to field agents under section 194C, a dispute over whether section 194J instead applied did not justify disallowance under section 40(a)(ia). The Tribunal treated the issue as one of classification of the services-research survey, data compilation and translation-and followed its earlier orders to hold that a mere short deduction arising from a bona fide difference of opinion on the applicable TDS provision does not attract the disallowance provision when tax has in fact been deducted under Chapter XVII-B. The disallowance was therefore held unsustainable and the issue was decided for the assessee. en-us Thu, 23 May 2019 00:00:00 +0530 Mon, 27 May 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380774 Where tax was deducted on payments to field agents under section 194C, a dispute over whether section 194J instead applied did not justify disallowance under section 40(a)(ia). The Tribunal treated the issue as one of classification of the services-research survey, data compilation and translation-and followed its earlier orders to hold that a mere short deduction arising from a bona fide difference of opinion on the applicable TDS provision does not attract the disallowance provision when tax has in fact been deducted under Chapter XVII-B. The disallowance was therefore held unsustainable and the issue was decided for the assessee. Case-Laws Income Tax Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380774