Company's TDS Non-Deduction Leads to Disallowance u/s 40(a)(ia), Authorities Confirm Additions Due to Lack of Evidence.

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....Additions u/s 40(a)(ia) for non deduction of TDS - it was claimed that, these amounts were disallowed u/s 40a(ia) suo motu - assessee-company had not made any attempt to prove nexus between amount of provision created which was disallowed in earlier years and the amount of provision reversed during the year under consideration - additions confirmed - AT....