Held that the disallowance under section 40(a)(ia) was not attracted in a case of short deduction of tax at source. (AY.2013-14)
Roca Bathroom Products Pvt. Ltd. v. Dy. CIT (2022)100 ITR 65 (SN)(Chennai) (Trib)
S. 40(a)(ia): Amounts not deductible-Deduction at source-Deduction at lower rate-No disallowance can be made.