Disallowance u/s. 40(a)(ia) - Non deduction of TDS - The AO had ...
Income Tax
February 2, 2024
Disallowance u/s. 40(a)(ia) - Non deduction of TDS - The AO had disallowed the expenses because he found no evidence of a certificate for lower TDS, which the assessee claimed had been provided by SVPL. However, the absence of representation by the assessee during the appeal process led to the confirmation of the disallowance by the CIT(A) and ultimately the dismissal of the appeal by the Tribunal.
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