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2016 (5) TMI 533 - AT - Income TaxTDS u/s 194H - short deduction of TDS on provision for commission and brokerage made - disallowance u/s 40(a)(ia) - Held that:- Section 40(a) (ia) of the Act contents two wings i.e. non deduction and non deposit of TDS and it renders only the duty to deduct the tax and to pay to government account. And if there is any shortfall due to any difference of opinion as to taxable of any item or to the nature of payment falling under various TDS provisions, then the provisions of section 40(a) (ia) of the Act are not attracted no disallowance can be made u/s 40(a) (ia). See COMMISSIONER OF INCOME TAX, KOLKATA-XI Versus M/s SK. TEKRIWAL [2012 (12) TMI 873 - CALCUTTA HIGH COURT ] Thus in this case since there is dispute of short deposit and not a dispute of non deposit therefore, the provisions of section 40(a) (ia) are not applicable and the disallowance made by the AO and confirmed by the CIT(A) are not sustainable in the eyes of the law - Decided in favour of assessee
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