https://www.taxtmi.com/highlights?id=65702 TDS u/s 194A - Non deduction of tax on interest paid on deposits - DR has not objected for the same disallowance of 100% made by CIT(A) has been restricted to 30% in view of the amendment vide Finance Act 2014 to Section 40(a)(ia) - Accordingly, the disallowance made by the A.O in respect of defaulting payment of TDS is restricted to 30%. - AT en-us Mon, 19 Sep 2022 09:35:32 +0530 Mon, 19 Sep 2022 09:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65702 TDS u/s 194A - Non deduction of tax on interest paid on deposits - DR has not objected for the same disallowance of 100% made by CIT(A) has been restricted to 30% in view of the amendment vide Finance Act 2014 to Section 40(a)(ia) - Accordingly, the disallowance made by the A.O in respect of defaulting payment of TDS is restricted to 30%. - AT Highlights Income Tax Mon, 19 Sep 2022 09:35:32 +0530 https://www.taxtmi.com/highlights?id=65702