Penalty Confirmed for Wrongful Deduction Claim on Rent; Violates Section 40(a)(ia) of Income Tax Act Due to TDS Non-Deduction.

Penalty order u/s 271(1)(c) - wrongly claiming deduction of rental payments in violation of the provisions of section 40(a)(ia) - non deduction of TDS on the rental payments - levy of penalty confirmed - AT .....

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