short deduction

  • Income Tax

No disallowance u/s 40(a)(ia) for short deduction of TDS made at less than prescribed rates

No disallowance u/s 40(a)(ia) for short deduction of TDS made at less than prescribed rates. ITAT deleted addition following various…

5 years ago
  • Income Tax

No disallowance u/s 40(a)(ia) can be made for short deduction of TDS or deduction under wrong head

No disallowance u/s 40(a)(ia) can be made for short deduction of TDS or deduction under wrong head. ITAT follows jurisdictional…

6 years ago