TDS u/s 194C - disallowance u/s 40(a)(ia) - Payments to contractors - Though the substitution in section...

TDS u/s 194C - disallowance u/s 40(a)(ia) - Payments to contractors - Though the substitution in section 40 has been made effective with effect from 01.04.2015, in our view, the benefit of the amendment should be given to the assessee either by directing the Assessing Officer to confirm from the cab owners, as to whether the said parties have deposited the tax or not and further or restrict the addition to 30% of the disallowance. - AT .....

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