Section 40(a)(ia) Not Applicable for Short TDS Deduction u/ss 194C or 194J, Assessee Not a Defaulter.

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....Short deduction of TDS - TDS u/s 194C or 194J - provisions of Section 40(a)(ia) will not be applicable in the case of the assessee as there was nothing in the section to treat the assessee as defaulter where there is shortfall in deduction of TDS. - AT....