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2020 (4) TMI 437 - AT - Income TaxDeduction of TDS u/s 194C at lower rate - sec.40(a)(ia) disallowance - HELD THAT:- As clear from a perusal of the foregoing lower appellate discussion that this is not an instance of non-deduction of TDS per se. DR fails to dispute that gong by the AO’s detailed discussion in his assessment order dated 07.01.2016, the assessee had indeed deducted TDS u/s.194C albeit at a lesser rate followed by three other head(s) of 194-H, 194-I and 194- J involving nil deduction. Assessing Officer had disallowed the impugned sum under the first head only. We observe in this factual backdrop that hon'ble jurisdictional high court’s decision in Commissioner of Income Tax vs. S.K. Tekriwal [2012 (12) TMI 873 - CALCUTTA HIGH COURT ]holds that the impugned disallowance u/s 40(a)(ia) does not apply in a case involving short deduction of TDS. We therefore go by the very reasoning and direct the Assessing Officer to delete the impugned disallowance. - Decided in favour of assessee.
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