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2015 (7) TMI 1376 - AT - Income TaxDisallowance u/s 40(a)(ia) - shortfall in deduction of tax at source - HELD THAT:- Respectfully following the decision of the Hon'ble High Court of Calcutta in the case of S.K. Tekriwal [2011 (10) TMI 10 - ITAT, KOLKATA] which is factually similar to the case on hand, we hold that no disallowance can be made by invoking the provisions of Section 40(a)(ia) of the Act if there was any shortfall in deduction of tax at source due to any difference of understanding or opinion as to the taxability of any item or the nature of payments falling under various TDS provisions and therefore reverse the findings of the authorities below and allow the assessee's appeal.
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