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Income Tax - Highlights / Catch Notes

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Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at ...

Income Tax

May 29, 2021

Disallowance u/s 40(a)(ia) - shortfall in deduction of tax at source due to difference in opinion - no disallowance could be made by invoking provisions of section 40(a)(ia) of the Act, if there is any short fall in the action of tax at source due to difference of understanding our opinion as to the taxability of any item or nature of payment falling under various TDS provisions - AT

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