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2017 (4) TMI 292 - AT - Income TaxDisallowance of labour charges paid by invoking provisions of Sec. 40(a)(ia) - Held that:- It is quite clear that Sec. 40(a)(ia) of the Act can be invoked only in the event of non-deduction of tax at source, but not in cases involving short-deduction of tax at source. Therefore the impugned disallowance made by the income-tax authorities is unsustainable and is hereby directed to be deleted. - Decided in favour of assessee.
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