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2016 (2) TMI 1147 - AT - Income TaxDisallowance u/s.40(a)(ia) on account of short deduction of tax - Held that:- We are faced with two diagonally opposite views about applicability of the provisions of section 40 (a)(ia)of the Act, we are taking the view which is in favour of the assessee that expenses are not liable to be disallowed u/s.40(a)(ia)on account of short deduction of tax. We are following the judgment of Samir Tekriwal (2000 (2) TMI 40 - BOMBAY High Court)- Decided in favour of assessee.
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