https://www.taxtmi.com/caselaws?id=466622 Short deduction of TDS on professional services does not satisfy section 40(a)(ia) where tax was deductible under the correct Chapter XVII-B provision but was deducted under a different one. If payments attract section 194J, deduction at the lower rate under section 194C will not cure the statutory default, and the disallowance can still apply. The same wrong-provision deduction may also leave the assessee treated as in default under section 201. The cumulative reading adopted in the text focuses on deduction under the appropriate charging provision, not merely on whether some tax was withheld. en-us Fri, 02 Nov 2018 00:00:00 +0530 Fri, 13 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466622 Short deduction of TDS on professional services does not satisfy section 40(a)(ia) where tax was deductible under the correct Chapter XVII-B provision but was deducted under a different one. If payments attract section 194J, deduction at the lower rate under section 194C will not cure the statutory default, and the disallowance can still apply. The same wrong-provision deduction may also leave the assessee treated as in default under section 201. The cumulative reading adopted in the text focuses on deduction under the appropriate charging provision, not merely on whether some tax was withheld. Case-Laws Income Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466622