TDS not deducted initially, later adjusted and deposited, still disallowed u/s 40(a)(ia) despite compliance with Section 139.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....TDS - payment was made without deducting TDS u/s 194 - Later on TDS amount debited to running account of payee - amount of TDS deposited before filing of return u/s 139 - Amount disallowed u/s 40(a)(ia) - AT....