https://www.taxtmi.com/highlights?id=55976 TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act have no application where there is short deduction of TDS as the Assessee in this case deducted TDS @2% under the provisions of section 194C - AT en-us Mon, 21 Dec 2020 12:05:09 +0530 Mon, 21 Dec 2020 12:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55976 TDS u/s 194J or 194C - disallowance u/s. 40(a)(ia) - Short deduction of TDS - Carriage Fees/Channel Placement fees - the provisions of section u/s.40(a)(ia) of the Act have no application where there is short deduction of TDS as the Assessee in this case deducted TDS @2% under the provisions of section 194C - AT Highlights Income Tax Mon, 21 Dec 2020 12:05:09 +0530 https://www.taxtmi.com/highlights?id=55976