S. 40(a) (ia): Amounts not deductible-Deduction at source–Provision do not apply where there is shortfall in deduction of tax at source. [S.194C, 194I]

Cinetek Telefilms P. Ltd. v. ACIT (2013) TIOL-641-(Mum) (Trib.) 

In some cases the assessee treated the payment to be covered under section 194C of the Act, where as the authorities treated the same payment being covered under section 194I of the Act, there by resulting in short deduction of tax at source. Following the ratio of various judgments the Tribunal held that provisions of section 40(a) (ia) do not apply to a case where there is short fall in deduction of tax at source. (A.Y.2007-08)

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