https://www.taxtmi.com/caselaws?id=425193 HC dismissed Revenue's appeal and upheld the ITAT's deletion of additions under s.40(a)(ia), holding that short deduction of TDS should be addressed under s.201 rather than disallowance under s.40(a)(ia). Concurrent factual findings favor the assessee on remuneration to a director: AO produced no material to justify a 50% disallowance under s.40A(2)(b), and the higher salary was accepted in a subsequent year's scrutiny assessment. No substantial question of law arose. en-us Thu, 14 Jul 2022 00:00:00 +0530 Fri, 17 Oct 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425193 HC dismissed Revenue's appeal and upheld the ITAT's deletion of additions under s.40(a)(ia), holding that short deduction of TDS should be addressed under s.201 rather than disallowance under s.40(a)(ia). Concurrent factual findings favor the assessee on remuneration to a director: AO produced no material to justify a 50% disallowance under s.40A(2)(b), and the higher salary was accepted in a subsequent year's scrutiny assessment. No substantial question of law arose. Case-Laws Income Tax Thu, 14 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425193