No Disallowance U/s. 40()(ia) for Shortfall in deduction of TDS due to difference of opinion

IN THE ITAT DELHI BENCH ‘H’ UE Trade Corpn. (India) Ltd. Versus Deputy Commissioner of Income-tax IT APPEAL NO. 2303 (DELHI) OF 2011 ASSESSMENT YEAR 2007-08 Date of Pronouncement 18.05.2012 ORDER K.D. Ranjan, Accountant Member This appeal by the assessee for Assessment Year 2007-08 arises out of the order of the Commissioner of Income-tax (Appeals)-XXI, New Delhi. The grounds of appeal raised by the assessee are reproduced as under:- “1. That the Order of the learned Commissioner of Income Tax (Appeals) CIT(A) is bad in law and on the facts of the case. 2(a)...