Held that merely because the tax was deducted at lower rate, no disallowance can be made. Order of CIT(A) is affirmed.(AY.2017-18
ACIT v. First Advantage P. Ltd. (2024)114 ITR 45 (SN)(Mum)(Trib)
S. 40(a)(ia): Amounts not deductible-Deduction at source-Payments to contractors and professional or technical service fee-Deducted lower rate of tax-Disallowance is not justified.[S.194C, 194J]
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