disallow u/s 40a(ia)

This query is : Resolved

SHANTANU CHAKRABORTY (Querist)
Follow

30 December 2010 sir ,

If i go appeal And then tribunal against 194c dis allowance u/s 40a (ia) , is there any case law for tribunal.

Regards
shantanu

Aditya Maheshwari

Aditya Maheshwari (Expert)
Follow

30 December 2010 Could you give us more details of your case. This is the third time you are posting.

If TDS not deductible u/s 194C then there cannot be any disallwoance u/s 40(a)(ia) for non deduction.

If tds deducted but paid late but before the due date of filing return then this tribunal decision link will help you.

http://www.itatonline.in:8080/itat/upload/-486234531637247317113$5%5E1REFNO6628-Jagtap-B-40_a_ia_.pdf

R.KANDASUBRAMANIAN

R.KANDASUBRAMANIAN (Expert)
Follow

19 March 2020 sir
pl refer section 40(a)(ia)30% will be disallowed to claim the benefit for AY 2019-20,but CPC disallowed the entire amount with reference to audit report .kindly clarify experts