Held that when there is short deduction of TDS, no disallowance under s. 40(a)(ia) can be made and the correct course of action would be to invoke the provisions of s. 201. (AY. 2012-13)
ACIT v Vizag Seaport (P) Ltd. (2024) 229 TTJ 73) (UO) (Visakha (Trib)
S. 40(a)(ia): Amounts not deductible-Deduction at source-Short deduction of TDS-No disallowance can be made-Action can be taken under section 201. [S. 194C, 194J]
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