2009 (9) TMI 37 - MADRAS HIGH COURT

Non compliance of section 194C – TDS - disallowance u/s 40(a)(ia) – constitutional validity – held that - that there is no ambiguity to be cleared, the question of applying the doctrine of Reading Down to Section 40(a)(ia) does not arise - provision is constitutionally valid, having regard to the various inbuilt safeguards in the substantive Section read along with its proviso - the object sought to be achieved while enacting Section 40(a)(ia) was for augmenting the provision of TDS, with which object we do not find any impermissibility or lack of constitutionality and hence there is no scope for applying the doctrine of Reading Down to the said provision – writ petitions rejected.