https://www.taxtmi.com/caselaws?id=292326 The tribunal dismissed the revenue's appeals against the CIT(A)'s orders, holding that in cases of short deduction of TDS, disallowance under section 40(a)(ia) is not justified. Emphasizing the reliance on precedents and Coordinate Bench decisions, the tribunal concluded that discrepancies in TDS deduction rates do not automatically warrant disallowances, particularly when there is a reasonable basis for the rates applied by the assessee. en-us Wed, 19 Feb 2020 00:00:00 +0530 Sat, 19 Dec 2020 06:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292326 The tribunal dismissed the revenue's appeals against the CIT(A)'s orders, holding that in cases of short deduction of TDS, disallowance under section 40(a)(ia) is not justified. Emphasizing the reliance on precedents and Coordinate Bench decisions, the tribunal concluded that discrepancies in TDS deduction rates do not automatically warrant disallowances, particularly when there is a reasonable basis for the rates applied by the assessee. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292326