2017 (7) TMI 1235

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..... f this court in COMMISSIONER OF INCOME TAX-2, MUMBAI VERSUS HEALTH INDIA TPA SERVICES PVT. LTD. [2015 (12) TMI 568 - BOMBAY HIGH COURT] it is clear from plain reading of Section 40(a)(ia) of the Act that the failure to deduct the TDS in the absence of the same having been claimed as an expenditure while determining the income, would not attract disallowance. The consequence of failure to deduct th .....

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..... learned senior counsel for the respondent. 3 The learned counsel for the appellant fairly concedes that the questions raised in the present appeal are covered by the judgment of this court in Income Tax Appeal No.1797 of 2013 dated 30th November 2015 and the same are held against the Revenue. 4 In light of the above and for the reasons stated in the judgment dated 30th November 2015 in Inco .....

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