https://www.taxtmi.com/caselaws?id=774700 The Uttarakhand HC upheld the Tribunal's decision deleting addition under Section 40(a)(ia) for short deduction of TDS. The assessee had deducted TDS under Section 194C at 2% or Section 194J at 10%. The Tribunal ruled that Section 40(a)(ia) cannot apply to short deduction of tax at source, following the precedent in Commissioner of Income Tax vs. S.K. Tekriwal. The court applied the principle from Vegetable Products case that when HC views diverge on identical issues, the construction favorable to the assessee should be considered, rejecting revenue's reliance on PVS Memorial Hospital Ltd. en-us Thu, 10 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 13:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774700 The Uttarakhand HC upheld the Tribunal's decision deleting addition under Section 40(a)(ia) for short deduction of TDS. The assessee had deducted TDS under Section 194C at 2% or Section 194J at 10%. The Tribunal ruled that Section 40(a)(ia) cannot apply to short deduction of tax at source, following the precedent in Commissioner of Income Tax vs. S.K. Tekriwal. The court applied the principle from Vegetable Products case that when HC views diverge on identical issues, the construction favorable to the assessee should be considered, rejecting revenue's reliance on PVS Memorial Hospital Ltd. Case-Laws Income Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774700