Tax Deduction Error Under Incorrect Provision Doesn't Trigger Disallowance u/s 40(a)(ia) of Income Tax Act.

No disallowance could be made by applying section 40(a)(ia) of the Act in a case where tax was deducted at source under a wrong provision resulting in short deduction of tax. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X