Disallowance cannot be made U/s. 40(a)(ia) for Short Deduction of TDS

BRIEF FACTS OF THE CASE AND QUESTION OF LAW Brief Facts and Question of Law: 1. The assessee firm filed its return of income on 30.09.2009 and assessment was framed u/s. 143(3) of the act vide order dated 07.06.2011. The assessment was completed with lump sum disallowance under various heads i.e. site expenses, transport cost and travelling, conveyance and repair maintenance expenses. 2. Subsequently, the CIT examined the records and noticed that the assessee has debited a sum of Rs.82,40,116/- under the head labour charges. As per the list of creditors submitted by the assessee the TDS was r...