https://www.taxtmi.com/highlights?id=56907 Non deduction of TDS u/s 194A - Assessee could escape the rigors of Sec.40(a)(ia) in terms of second proviso to Section 40(a)(ia) read with first proviso to sub-section (1) of Section 201 by demonstrating that the payees have duly offered this income in their respective tax returns and paid due taxes thereon. In such a case, no disallowance u/s 40(a)(ia) is called for. - Matter restored back - AT en-us Thu, 25 Feb 2021 10:31:01 +0530 Thu, 25 Feb 2021 10:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56907 Non deduction of TDS u/s 194A - Assessee could escape the rigors of Sec.40(a)(ia) in terms of second proviso to Section 40(a)(ia) read with first proviso to sub-section (1) of Section 201 by demonstrating that the payees have duly offered this income in their respective tax returns and paid due taxes thereon. In such a case, no disallowance u/s 40(a)(ia) is called for. - Matter restored back - AT Highlights Income Tax Thu, 25 Feb 2021 10:31:01 +0530 https://www.taxtmi.com/highlights?id=56907