https://www.taxtmi.com/highlights?id=51374 Disallowances u/s 40(a)(ia) - it becomes clear that it is a case of short deduction of tax and not a case of non deduction of tax. - no disallowance u/s 40(a)(ia) can be made for short deduction of TDS. en-us Mon, 27 Jan 2020 05:32:35 +0530 Mon, 27 Jan 2020 05:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51374 Disallowances u/s 40(a)(ia) - it becomes clear that it is a case of short deduction of tax and not a case of non deduction of tax. - no disallowance u/s 40(a)(ia) can be made for short deduction of TDS. Highlights Income Tax Mon, 27 Jan 2020 05:32:35 +0530 https://www.taxtmi.com/highlights?id=51374