Assessee failed to Deduct TDS u/s 194A: ITAT upholds Disallowance u/s 40(a)(ia) of Income Tax Act [Read Order]

By Taxscan Team - On May 31, 2022 10:12 am - 2 mins read
Assessee - deduct tax - ITAT - Disallowance - Income Tax Act - Taxscan

The Income Tax Appellate Tribunal (ITAT), Raipur bench consisting of Ravish Sood, Judicial Member and Rathod Kamlesh Jayantbhai, Accountant Member confirms the order of Assessing Officer (AO) initiating proceedings u/s 40(a)(ia) of Income Tax Act as assessee failed to deduct tax at source u/s.194A AO initiated proceedings u/s 40(a)(ia) of ITA. The assessee firm, M/s….

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