https://www.taxtmi.com/highlights?id=55009 Short deduction of TDS - TDS u/s 194C or 194J - provisions of Section 40(a)(ia) will not be applicable in the case of the assessee as there was nothing in the section to treat the assessee as defaulter where there is shortfall in deduction of TDS. - AT en-us Mon, 05 Oct 2020 08:26:02 +0530 Mon, 05 Oct 2020 08:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55009 Short deduction of TDS - TDS u/s 194C or 194J - provisions of Section 40(a)(ia) will not be applicable in the case of the assessee as there was nothing in the section to treat the assessee as defaulter where there is shortfall in deduction of TDS. - AT Highlights Income Tax Mon, 05 Oct 2020 08:26:02 +0530 https://www.taxtmi.com/highlights?id=55009