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2014 (2) TMI 1355 - ITAT MUMBAIShort deduction of tax at source - TDS u/s 194C OR 194J - addition u/s 40(a)(ia) - HELD THAT:- As decided in assessee's own case [2012 (7) TMI 614 - ITAT MUMBAI] wherein a similar disallowance made u/s 40(a)(ia) of the Act for short deduction of tax at source by the assessee u/s 194-C instead of section 194-J of the Act was held to be unsustainable by the Tribunal holding that the provisions of section 40(a)(ia) of the Act are applicable only when there is no deduction of tax at source and not where there is only short of deduction of tax at source. Respectfully following above we uphold the impugned order of the ld. CIT(A) deleting the disallowance made by the A.O. u/s 40(a)(ia) - Decided against revenue
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