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2023 (6) TMI 879 - AT - Income TaxShort deduction of TDS - Disallowance u/s 40(a)(ia) - payment to sub-contractors - default u/s. 201 - assessee while making payments exceeding Rs. 10 lakhs at the time of deducting TDS on such amounts, surcharge was not levied on the tax amount, thereby leading to short deduction of TDS - HELD THAT:- In the case of CIT vs. S.K. Tekriwwal [2012 (12) TMI 873 - CALCUTTA HIGH COURT] the Kolkata High Court held that if there is any shortfall due to any difference of opinion as to taxability of any item or nature of payments falling under various TDS provisions, assessee can be declared to be an assessee in default u/s. 201, but no disallowance can be made by invoking provisions of section 40(a)(ia). In the case of Dish T.V. India Ltd. [2017 (10) TMI 539 - ITAT MUMBAI] held that where tax was deductable u/s. 194J but was actually deducted u/s. 194C, such a short deduction would not meet requirements of section 40(a)(ia) of the Act as assessee could not be held as defaulter when there was only shortfall in deduction of TDS - Decided against revenue.
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