Section 40(a)(ia) disallowance cannot be made in a mechanical manner

Ripley And Company Stevedoring & Handling (P) Limited Vs DCIT (ITAT Kolkata) Grievance of the assessee is that the ld. CIT(Appeals) has erred in confirming the disallowance of Rs.4,38,062/-, which was added by the ld. Assessing Officer with the aid of section 40(a)(ia) of the Income Tax Act. The disallowance of the above amount was made by the Computer Processing Unit under section 143(1) of the Income Tax Act. The assessee contended before the ld. CIT(Appeals) that the CPC has misread the Audit Report because in the Audit Report, it has been specifically mentioned that TDS is being deduct...