No disallowance can be made u/s 40(a)(ia) for short deduction of TDS – HC
August 11, 2025
High Courts, Income Tax
Disallowance under section 40(a)(ia) of the Income Tax Act, 1961 cannot be made applicable to short deduction of tax at source – High Court In a recent judgment Hon’ble Uttarakhand High Court has upheld that disallowance under section 40(a)(ia) of the Income Tax Act, 1961 cannot be made …