Provisions of section 40(a)(ia) are not attracted where there is ...
Section 40(a)(ia) Inapplicable for Short Tax Deductions; No Disallowance for Payments with Tax Deduction Shortfalls.
June 9, 2016
Case Laws Income Tax AT
Provisions of section 40(a)(ia) are not attracted where there is short deduction of tax. Accordingly, no disallowance under section 40(a)(ia) in respect of payments made - AT
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