DEYS MEDICAL (U.P.) PRIVATE LIMITED vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

TDS in these circumstances justifies the disallowance under Section 40(a)(ia). The appellant’s arguments to the contrary lack merit and do not withstand scrutiny. 31. For the foregoing reasons, this Court finds no grounds to overturn the Tribunal’s order. The order, which upheld the disallowance of Rs. 2,86