https://www.taxtmi.com/caselaws?id=290674 The Tribunal ruled in favor of the assessee, holding that disallowance under section 40(a)(ia) was not warranted for short deduction of TDS on labor charges. Citing a decision of the Calcutta High Court, the Tribunal clarified that disallowance applies only when tax was not deducted at source, not in cases of incorrect TDS provisions with shortfalls. The Tribunal found the CIT's revision proceedings invalid and quashed them, allowing the assessee's appeal based on the settled issue of short TDS deduction. en-us Tue, 16 Jun 2015 00:00:00 +0530 Sat, 10 Oct 2020 10:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290674 The Tribunal ruled in favor of the assessee, holding that disallowance under section 40(a)(ia) was not warranted for short deduction of TDS on labor charges. Citing a decision of the Calcutta High Court, the Tribunal clarified that disallowance applies only when tax was not deducted at source, not in cases of incorrect TDS provisions with shortfalls. The Tribunal found the CIT's revision proceedings invalid and quashed them, allowing the assessee's appeal based on the settled issue of short TDS deduction. Case-Laws Income Tax Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290674