https://www.taxtmi.com/highlights?id=58173 Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at source due to difference in opinion - no disallowance could be made by invoking provisions of section 40(a)(ia) of the Act, if there is any short fall in the action of tax at source due to difference of understanding our opinion as to the taxability of any item or nature of payment falling under various TDS provisions - AT en-us Sat, 29 May 2021 13:45:43 +0530 Sat, 29 May 2021 13:45:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58173 Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at source due to difference in opinion - no disallowance could be made by invoking provisions of section 40(a)(ia) of the Act, if there is any short fall in the action of tax at source due to difference of understanding our opinion as to the taxability of any item or nature of payment falling under various TDS provisions - AT Highlights Income Tax Sat, 29 May 2021 13:45:43 +0530 https://www.taxtmi.com/highlights?id=58173