TMI BlogNo disallowance could be made by applying section 40(a)(ia) of the Act in a case where tax was deducted...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 X X X X Extracts X X X X
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