The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the provisions of disallowance under section 40(a)(ia) of the Income Tax Act, 1961 does not apply to the short deduction of tax as it covers only cases of non-deduction of tax. The department, while completing the proceedings against the assessee-Company, has invoked sec.40(a)(ia) disallowance […]
The post Provisions of Disallowance u/s 40(a)(ia) not applicable to Short-Deduction of TDS: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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