{"id":51704,"date":"2025-03-04T11:31:52","date_gmt":"2025-03-04T06:01:52","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=51704"},"modified":"2025-03-04T11:33:04","modified_gmt":"2025-03-04T06:03:04","slug":"disallowance-of-expenditure-on-non-deduction-of-tds-u-s-194q","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/disallowance-of-expenditure-on-non-deduction-of-tds-u-s-194q\/","title":{"rendered":"Disallowance of expenditure on non deduction of TDS u\/s 194Q"},"content":{"rendered":"<p>Assessee fails to deduct TDS on payment made to purchases u\/s 194 Q exceeding 50 lakhs.<\/p>\n<p>He obtained Form 26A (from their CA ) from few parties. Assessing officer propose to make addition us\/s 40 a (ia) of the Act for the remaining amount. Assessee submitted all the purchase bills supported by the bank statement for the payment. And also GSTR 2A &amp; 2B and Annual return table 8 as evidence for the purchase payment along with e-way bill<\/p>\n<p>Kindly give your opinion and any case laws in favour of my assessee.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[1280,1281,1279,1282],"class_list":["post-51704","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-form-26a","qa_tag-section-194q","qa_tag-section-40aia","qa_tag-tds-disallowance"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/51704","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=51704"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51704"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=51704"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=51704"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=51704"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}