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2020 (9) TMI 1151 - AT - Income TaxDisallowance u/s 40(a)(ia) of short deduction of tax at source - Disallowance u/s.40(a)(ia) - TDS u/s 194C OR 194J - HELD THAT:- As relying on M/S. TV18 HOME SHOPPING NETWORK LTD [2020 (2) TMI 1397 - ITAT MUMBAI] when there is a short fall in deduction of TDS there cannot be any disallowance u/s.40(a)(ia) of the Act - we uphold the order of the Ld.CIT(A) and reject the ground raised by the revenue.
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