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2018 (5) TMI 340 - AT - Income TaxTDS u/s 194C OR 194J - addition u/s 40(a)(ia) - Held that:- As in S.K. Tekriwal (2012 (12) TMI 873 - CALCUTTA HIGH COURT) noticed that the conditions prescribed u/s 40(a)(ia) for making the disallowance envisaged that tax was deductible at source, but such tax had not been deducted. As per the Hon'ble High Court, where tax has been deducted by the assessee, even under a bona fide wrong impression, under wrong provisions of the TDS, the disallowance envisaged u/s 40(a)(ia) of the Act is not triggered. - Decided in favour of assessee.
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