Disallowance of expenditure for non-deduction of TDS - According to second proviso to section 40(a)(ia),...

Disallowance of expenditure for non-deduction of TDS - According to second proviso to section 40(a)(ia), if amount which is in dispute has already been offered to tax by the deductee, assessee could not be deemed to be assessee in default - said proviso is curative and retrospective in nature .....

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