No Disallowance for non deduction of TDS if recipient of income paid tax on the same

Nischal Agarwal

Second proviso to Section 40(a)(ia) is retrospective- No Disallowance for non deduction of TDS if recipient of income paid tax on the same- Relief to Tax Payers as second proviso to Section 40(a)(ia) declared retrospective

Reliance in this regard can be placed on the decision of Hon’ble Tribunal (Agra) in case of Rajeev Kumar Agarwal vs CIT (ITA No. 337/Agra/2013) pronounced on 29^th May 2013 wherein the AO disallow

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