https://www.taxtmi.com/highlights?id=66604 TDS u/s 194A - addition u/s.40(a)(ia) - Non deduction of TDS - the necessary requirement got fully satisfied once the certificate in the requisite form was obtained by the assessee and placed before the ld. CIT(A) and also the AO (during the course of remand proceedings). - the necessary condition has been satisfied and hence the assessee cannot be treated as an assessee in default. - AT en-us Thu, 17 Nov 2022 09:13:01 +0530 Thu, 17 Nov 2022 09:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66604 TDS u/s 194A - addition u/s.40(a)(ia) - Non deduction of TDS - the necessary requirement got fully satisfied once the certificate in the requisite form was obtained by the assessee and placed before the ld. CIT(A) and also the AO (during the course of remand proceedings). - the necessary condition has been satisfied and hence the assessee cannot be treated as an assessee in default. - AT Highlights Income Tax Thu, 17 Nov 2022 09:13:01 +0530 https://www.taxtmi.com/highlights?id=66604