Held that the payee has not maintained proper accounts for failure to deduct tax at source the disallowance is held to be justified. (AY. 2010-11 to 2013-14)
Kiran Infertility Central Private Ltd. v. ITO (2021) 89 ITR 434 (Hyd.)(Trib.)
S. 40(a)(ia) : Amounts not deductible-Deduction at source-Running infertility clinic carrying out in vitro Fertilisation-Payee not maintaining proper accounts-Disallowance is held to be justified. [S. 194C]