Disallowance u/s 40(a)(ia) for non-deduction of tax at source ...

Income Tax

December 15, 2022

Disallowance u/s 40(a)(ia) for non-deduction of tax at source (TDS) - assessee in default - Assessee has paid interest u/s 201(1A) for non-deduction/short deduction of tax - the assessee having paid the interest, the assessee cannot be construed as an assessee in default. Therefore, the provision of Section 40(a)(ia) cannot be applied in assessee’s case. - AT

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Disallowance u/s 40(a)(ia) for non-deduction of tax at source ...

Income Tax

December 15, 2022

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