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COMMISSIONER OF INCOME TAX, KOLKATA-XI Versus M/s SK. TEKRIWAL - 2012 (12) TMI 873 - CALCUTTA HIGH COURT - Income Tax
Disallowance u/s 40(a)(ia) - lesser deduction of tax and also under different head - 194C v/s 194I - Held that - The conditions laid down u/s.40(a)(ia) for making addition is that tax is deductible at source and such tax has not been deducted. If both the conditions are satisfied then such payment cannot be disallowed u/s. 40(a)(ia). Here in the present case the assessee has deducted tax u/s. 194C(2) and not u/s. 194I but there is no allegation that this TDS is not deposited with the Government ............