| COURT: | Karnataka High Court |
| CORAM: | Jayant Patel J, S. Sujatha J |
| SECTION(S): | 263, 40(a)(ia) |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Revision, TDS disallowance |
| COUNSEL: | T. Surya Narayana |
| DATE: | February 16, 2016 (Date of pronouncement) |
| DATE: | March 1, 2016 (Date of publication) |
| AY: | 2007-08 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| No s. 40(a)(ia) disallowance for short-deduction TDS default (i.e. deduction u/s 194H instead of u/s 194H) | |
An identical question regarding Section 40(a)(ia) of the Act was considered by the Calcutta High Court in S. K. Tekriwal [2014] 361ITR 432 (Cal) and the findings given by the Calcutta High Court has been followed by the Tribunal. Similarly, as regards the binding nature of the CBDT, the Tribunal has followed the Judgment of the Apex Court in HAL (supra). In view of both the decisions cited supra, no substantial questions of law arises for our determination in this appeal
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