No Disallowance u/s. 40(a)(ia) of Income Tax Act can be Made for Short Deduction of Tax: ITAT [Read Order]

Disallowance - No Disallowance - ITAT - short deduction - section 40(a)(ia) of Income Tax Act - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that no disallowance was made under section 40(a)(ia) of the Income Tax Act,1961 for short deductions of tax by the assessee.  Shiv Build India, the respondent-assessee filed a return of income and the assessing officer made disallowance. Later the Commissioner of Income Tax (Appeals)…

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