Held that the assessee, had deducted tax at source at two per cent. and that section 40(a)(i) did not cover short deduction. The Commissioner (Appeals) had taken the correct decision..(AY.2012-13)
Dy. CIT v. PTC India Financial Services Ltd. (2023)104 ITR 1 (SN)(Delhi)(Trib)
S. 40(a)(i) : Amounts not deductible-Deduction at source-No disallowance can be made for short deduction of tax at source.