No disallowance u/s 40(a)(ia) when income declared u/s 44AD

0 comments Saturday, June 2, 2012
ITAT Kolkata relying upon the decision of Punjab & Haryana High Court in CIT vs  Surendra Paul reported in 242 CTR 61 (P&H) held that where income is declared u/s 44AD even though books of accounts are maintained, no disallowance u/s 40(a)(ia) for non-deduction of TDS can be made.

It was held as under:
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