Allowing the appeal of the assessee the Tribunal held that , when the assessee has not claimed the deduction while computing the business income , for failure to deduct tax at source ,provisions of Section 40(a) (i) can not be invoked . ( ITA NO. 3130 /M/ 2019 dt 1-12- 2020 ) (AY. 2015 -16)
Interactive Avenues Pvt Ltd v DCIT ( 2020) 196 DTR 249// 208 TTJ 945 ( 2021 ) 187 ITD 463 www.itatonline.org Mum) (Trib)
S. 40(a)(ia): Amounts not deductible – Deduction at source – When no deduction is claimed while computing business income , no disallowance can be made for failure to deduct tax at source [ S.30, 38 ]