Commissioner Of Income-Tax vs Bilas Rai Tekriwal on 20 August, 1965
"3. We have heard the rival contentions, perused the material on
record and duly considered facts of the case in the light of the
applicable legal position. We find that the issue as to whether the
disallowance under section 40(a)(ia) can be invoked in a case and
short deduction of tax at source is now covered in favour of the
assessee by the Hon'ble Calcutta High Court decision in the case of
CIT vs. S.K. Tekriwal (361 ITR 432 (Cal)) wherein it is held that
"there is nothing in the said section to treat, inter alia, the assessee
as a defaulter when there is shortfall in the deduction".