https://www.taxtmi.com/caselaws?id=394530 The Tribunal upheld the disallowance under sec.40(a)(ia) for non-deduction of TDS u/s. 194C due to the appellant's failure to deduct the required TDS. The appeal challenging this disallowance was rejected. However, in a similar case precedent, the Tribunal ruled that sec.40(a)(ia) does not apply in cases of short TDS deduction. Consequently, the disallowance was deleted, and the appeal was allowed, providing relief to the appellant. The judgment emphasized compliance with TDS provisions and clarified the application of sec.40(a)(ia) in cases of short TDS deduction. en-us Wed, 19 Feb 2020 00:00:00 +0530 Wed, 15 Apr 2020 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394530 The Tribunal upheld the disallowance under sec.40(a)(ia) for non-deduction of TDS u/s. 194C due to the appellant's failure to deduct the required TDS. The appeal challenging this disallowance was rejected. However, in a similar case precedent, the Tribunal ruled that sec.40(a)(ia) does not apply in cases of short TDS deduction. Consequently, the disallowance was deleted, and the appeal was allowed, providing relief to the appellant. The judgment emphasized compliance with TDS provisions and clarified the application of sec.40(a)(ia) in cases of short TDS deduction. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394530