Case Law Details
Case Name : ADIT, International Taxation Vs Express Drilling Systems LLC (ITAT Delhi)
Related Assessment Year :
Courts :
All ITAT ITAT Delhi
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Disallowance u/s 40(a)(ia) shall not be made merely because TDS has been deducted u/s 194C instead of Section 194J
The provisions of section 40(a)(ia) of the Act has two limbs one is where, inter alia, assessee has to deduct tax and the second where after deducting tax, inter alia, the assessee has to pay into Government Account. There is nothing in the said section to treat, inter alia, the assessee as defaulter where there is a short fall in deduction.
With regard to the short fall, it cannot be ssumed that there is a default as the deduction is not as required by or under the Act, but the...
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