No Section 40(a)(ia) disallowance if recipient includes income from receipts of assessee in their ITR

Ravi Lochan Singh Vs ITO (ITAT Patna) Introduction: In the case of Ravi Lochan Singh Vs ITO, the Income Tax Appellate Tribunal (ITAT), Patna, underscored a significant aspect of deductions under Section 40(a)(ia) of the Income Tax Act. The Tribunal clarified that deductions under this section should not be disallowed on the grounds of non-deduction of TDS if the recipient has included the income from the receipts of the assessee in their income tax return. Analysis: The case revolved around multiple disallowances made by the Assessing Officer based on the grounds that the assessee did not dedu...