https://www.taxtmi.com/highlights?id=57971 TDS u/s 194A - Disallowance of interest expenses u/s 40(a)(ia) - non deduction of TDS - it is noticed that counsel of the assessee has voluntarily agreed for the disallowance of interest expenditure since the assessee has failed to make compliance with the provision of section 40(a)(ia) of the Act. Keeping in view of the aforesaid undisputed facts and circumstances, we do not find any infirmity in the decision of ld. CIT(A) - AT en-us Fri, 14 May 2021 14:15:12 +0530 Fri, 14 May 2021 14:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57971 TDS u/s 194A - Disallowance of interest expenses u/s 40(a)(ia) - non deduction of TDS - it is noticed that counsel of the assessee has voluntarily agreed for the disallowance of interest expenditure since the assessee has failed to make compliance with the provision of section 40(a)(ia) of the Act. Keeping in view of the aforesaid undisputed facts and circumstances, we do not find any infirmity in the decision of ld. CIT(A) - AT Highlights Income Tax Fri, 14 May 2021 14:15:12 +0530 https://www.taxtmi.com/highlights?id=57971