https://www.taxtmi.com/caselaws?id=34666 HC upheld the constitutional validity of Section 40(a)(ia) of the Income Tax Act relating to disallowance for non-compliance with TDS under Section 194C. The court held that the provision is clear and unambiguous, leaving no scope for the doctrine of reading down. It found adequate inbuilt safeguards in the section and its proviso, and accepted that the legislative object of strengthening TDS compliance is legitimate. Finding no infirmity or unconstitutionality, HC dismissed the writ petitions challenging the provision. en-us Tue, 29 Sep 2009 00:00:00 +0530 Mon, 24 Nov 2025 14:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34666 HC upheld the constitutional validity of Section 40(a)(ia) of the Income Tax Act relating to disallowance for non-compliance with TDS under Section 194C. The court held that the provision is clear and unambiguous, leaving no scope for the doctrine of reading down. It found adequate inbuilt safeguards in the section and its proviso, and accepted that the legislative object of strengthening TDS compliance is legitimate. Finding no infirmity or unconstitutionality, HC dismissed the writ petitions challenging the provision. Case-Laws Income Tax Tue, 29 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34666