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Section 40(a)(ia) Disallowances Apply to Non-Deduction, Not Short Deduction of TDS; No Disallowance for Shortfall Cases.

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....Disallowances u/s 40(a)(ia) - it becomes clear that it is a case of short deduction of tax and not a case of non deduction of tax. - no disallowance u/s 40(a)(ia) can be made for short deduction of TDS.....

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