Judicial update: [Important decision u/s 40(a)(i)] The provision - TopicsExpress

Judicial update: [Important decision u/s 40(a)(i)] The provision of section 40(a)(ia) can be invoked only when tax has not been deducted or has not been paid as per the provisions. In case the assessee has already deducted tax if not under section 194-I or 194J but under 194C, it is not a case of non-deduction of tax as per the import of section 40(a)(ia). When tax was deducted by the assessee, even under bona fide impression under wrong impressions of TDS, the provisions of section 40(a)(ia) cannot be invoked. This principle is being followed uniformly by various co-ordinate Benches and has the approval of the Calcutta High Court in the case of CIT v. S.K. Tekriwal [2014] 361 ITR 432/46 taxmann 444 relied on by the assessee. Therefore, disallowance under section 40(a)(ia) does not arise. [2014] 49 taxmann 187 (Mumbai - Trib.)

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