Disallowance u/s 40(a)(ia) unsustainable as TDS already deducted and deposited

Mall Hotel Ltd Vs DCIT (ITAT Delhi) ITAT Delhi held that disallowance u/s 40(a)(ia) of the Income Tax Act on account of non-payment of TDS unsustainable as TDS already deducted and deposited by the assessee. Facts- The assessee Company is engaged in the business of hotels, running of cinema theatre, business income from shops and rental income received from the shops. The case of the assessee was selected for compulsory manual scrutiny under CASS. During the year under consideration the assessee earned rent from various shops to the tune of Rs.4,81,82,741/- and sum of Rs. 1,53,28,744/- as comm...