https://www.taxtmi.com/highlights?id=58172 Disallowance u/s 40(a)(ia) for non deduction of TDS - return of income on presumptive basis u/s.44AD - the assessee is entitled to take the benefit of the provisions of section 44AD of the Act. Based on the above factual position narrated above and precedents applicable to the facts, it is abundantly clear that assessee is not liable to deduct TDS under section 40(a)(ia) - AT en-us Sat, 29 May 2021 13:44:55 +0530 Sat, 29 May 2021 13:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58172 Disallowance u/s 40(a)(ia) for non deduction of TDS - return of income on presumptive basis u/s.44AD - the assessee is entitled to take the benefit of the provisions of section 44AD of the Act. Based on the above factual position narrated above and precedents applicable to the facts, it is abundantly clear that assessee is not liable to deduct TDS under section 40(a)(ia) - AT Highlights Income Tax Sat, 29 May 2021 13:44:55 +0530 https://www.taxtmi.com/highlights?id=58172