Non deduction of expenses for non-deduction of TDS & inclusion of same by deductee in their income tax return – ITAT directs assessee to submit CA certificate

Viral Ashish Parikh Vs ACIT (ITAT Ahmedabad) it is transpired that the assessee can be granted immunity from disallowances of expenses on account of non/short deduction of taxes provided that the assessee (payer) furnishes the certificate in the prescribed form. Thus the onus is upon the assessee. However we find that assessee has not furnished the necessary certificate in form 26A prescribed by the CBDT. We also find that similar prayer was also made by the assessee before the learned CIT (A) but the same was rejected by him by observing that the assessee has not complied the conditions as sp...