https://www.taxtmi.com/caselaws?id=386757 The Appellate Tribunal allowed the assessee's appeal, directing the deletion of the disallowance of Rs. 39,38,400 under section 40(a)(ia) of the Income-tax Act, 1961. The Tribunal ruled that for short deductions of TDS on foreign payments, the revenue should declare the assessee as defaulting under section 201, not disallow under section 40(a)(ia), aligning with the S.K. Tekriwal precedent. en-us Tue, 03 Sep 2019 00:00:00 +0530 Fri, 08 Nov 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386757 The Appellate Tribunal allowed the assessee's appeal, directing the deletion of the disallowance of Rs. 39,38,400 under section 40(a)(ia) of the Income-tax Act, 1961. The Tribunal ruled that for short deductions of TDS on foreign payments, the revenue should declare the assessee as defaulting under section 201, not disallow under section 40(a)(ia), aligning with the S.K. Tekriwal precedent. Case-Laws Income Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386757