No Disallowance u/s. 40(a)(ia) for shortfall in TDS deduction due to difference of opinion

IN THE ITAT KOLKATA BENCH ‘A’ Income-tax Officer, Ward-11(4), Kolkata v/s. Premier Medical Supplies & Stores IT APPEAL NOS. 1061 & 1062 (KOL.) OF 2010 C.O. NOS. 86 & 87 (KOL.) OF 2010 [ASSESSMENT YEARS 2006-07 & 2007-08] OCTOBER 28, 2011 ORDER 1. These appeals by revenue and Cross Objections by assessee are arising out of orders of CIT(A)-XII, Kolkata in appeal Nos.416/CIT(A)-XII/Cir-11/09-10/Kol and 691/CIT(A)-XII/Ward-11(4)/09-10/Kol dated 25.03.2010. Assessment for Assessment Year 2006-07 was framed by DCIT, Circle-11, Kolkata dated 30.10.2008 an...