No Section 40a(ia) disallowance for non-deduction of TDS if recipient already paid the taxes

PBN Constructions Pvt. Ltd. Vs DCIT (ITAT Kolkata) The case of PBN Constructions Pvt. Ltd. Vs DCIT (ITAT Kolkata) revolved around disallowances made by the Assessing Officer (AO) under various provisions of the Income Tax Act for the Assessment Year (AY) 2012-13. The AO initially assessed total additions amounting to ₹5.10 crores under sections such as 40a(ia) for non-deduction of TDS, unexplained cash credits under Section 68, and income from other sources. On appeal, the Commissioner of Income Tax (Appeals) [CIT(A)] provided partial relief, deleting a majority of the additions. Subsequentl...