THE COMMISSIONER OF INCOME-TAX vs. TEXAS INSTRUMENTS INDIA PVT LTD
The appeals are dismissed
ITA/141/2020HC Karnataka21 Apr 2021
Bench: SATISH CHANDRA SHARMA,SURAJ GOVINDARAJ
Section 143(2)Section 194Section 2Section 206ASection 40Section 80J
194I of the Act
without observing that for making disallowance
under section 40(a)(i)/(ia) of the Act does not
require assessing authority to invoke specific
provisions relating to TDS and it is sufficient if there
is violation of any provision of chapter XVIIB of the
Act by way of Non Deduction of tax or Non Payment
