https://thetaxtalk.com/2019/01/whether-disallowance-u-s-40aia-is-permissible-if-there-is-a-short-deduction-of-tax-at-source-due-to-difference-of-opinion/
Whether disallowance u/s 40(a)(ia) is permissible if there is a Short deduction of tax at source due to difference of opinion?