This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 40(a)(ia) Disallowance justified for failure to deduct section 194A TDS
Case Law Details
- Case Name
- Swaraj Builders Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Raipur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Swaraj Builders Vs ITO (ITAT Raipur)
Assessee had failed to comply with the mandate of law and had failed to deduct tax at source u/s.194A of the Act on the aforesaid amount of interest payment of Rs.7,46,025/-. Accordingly, the A.O had disallowed the amount of Rs.7,46,025/-u/s.40(a)(ia) of the Act which was thereafter, upheld by the CIT(Appeals). As nothing has been placed on record which would evidence that the view arrived at by the lower authorities is either perverse or incorrect, therefore, we are of the considered view that as no infirmity emerge from the order passed by the CIT(Appeals...
