CPC was not justified in making the disallowance u/s 40a(ia) for non deduction of TDS
April 18, 2026
Income Tax, ITAT
TDS deductibility being debatable issue and not an apparent incorrect claim, CPC was not justified in making the disallowance In a recent judgment, ITAT Jaipur has held that whether TDS was deductible being a debatable issue not an apparent incorrect claim, therefore, CPC not justified in making the …