Disallowance u/s 40(a)(ia) justified on account of non-deduction of TDS

G. Krishnamurthy Vs DCIT (ITAT Chennai) ITAT Chennai held that disallowance u/s 40(a)(ia) of the Income Tax Act for non-deduction of TDS is justified as TDS is not deducted and assessee has failed to file any evidence that receipts have declared the amount in their return of income. Facts- The assessee has preferred the present appeal contesting that CIT(A) erred in confirming the action of the AO in disallowing the claim of deduction of expenses by invoking the provisions of section 40(a)(ia) of the Act, for non-deduction of TDS on payments made disallowance of amount of interest of Rs.4,50,0...