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2016 (6) TMI 332 - AT - Income TaxAdditions u/s 40(a)(ia) due to Short deduction of tds - Held that:- Provisions of section 40(a)(ia) are not attracted where there is short deduction of tax. Accordingly, no disallowance under section 40(a)(ia) in respect of payments made to M/s Mangalmurti Roadlines wherein the assessee had made short deduction of tax can be made. See Apollo Tyres Ltd. vs. DCIT [2013 (11) TMI 209 - ITAT COCHIN] - Decided in favour of assessee
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