AdvertisementKarmyogi Shankarraoji Patil SSK Ltd. Vs ACIT (ITAT Pune) Pune ITAT Restores Section 40(a)(ia) Disallowance for Fresh Adjudication After Assessee Seeks Opportunity to Contest TDS Liability Under Section 194Q The Pune ITAT held that, in the interest of substantial justice, the assessee deserved one more opportunity to contest the disallowance of ₹2.89 crore under section 40(a)(ia) arising from the alleged failure to deduct tax at source under section 194Q on purchases exceeding the prescribed threshold. The Tribunal noted that the Assessing Officer had disallowed 30% of purchases aggregating t...